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.
publisher: CV. Doki Course and Training
language: en
publication name: Equivalent : Journal of Economic, Accounting and Management
issn: 2986-8777
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: 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: 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 Literasi Keuangan, Kesadaran Wajib Pajak dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi di Kota Madiun
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 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: The Role of Strategic Sourcing on the Performance of Large Manufacturing Firms in Kenya
items: Pengaruh Kualitas Audit, Sales Growth dan Profitabilitas terhadap Manajemen Laba pada Perusahaan IDX30 Tahun 2021-2023
items: Pengaruh Rasio Keuangan Terhadap Harga Saham pada Perusahaan Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia (Bei) Periode 2019-2023
items: https://jurnal.dokicti.org/index.php/equivalent/article/view/1148
items: The Influence Of Work Motivation, Communication and Workload On Employee Performance at PT. Pegadaian Branch Negara
items: Pengaruh Penerapan Akuntansi Berbasis Akrual Terhadap Kualitas Laporan Keuangan (Studi Kasus Pemerintah Kota Palembang)
items: Mendorong Akselerasi Perbankan Syariah : Strategi Menuju Pertumbuhan Berkelanjutan di Indonesia
items: Netnography Analysis : Digital Society's Perception of The Influence of Local Revenue on The Development of Palu City
items: Pengaruh Likuiditas dan Ukuran Perusahaan terhadap Profitabilitas pada Perusahaan Subsektor Perbankan yang Terdaftar di BEI Tahun 2020-2023
items: Pengaruh Promosi, Harga dan Lokasi terhadap Kepuasan Konsumen pada Dealer Yamaha PT. Thamrin Brothers Babat Toman
items: Pengaruh Konflik Kerja, Stress Kerja dan Disiplin Kerja terhadap Kinerja Karyawan pada PT Asialab Universal Pratama Palembang
items: Pengaruh Ukuran Perusahaan, Dewan Komisaris dan Leverage Terhadap Kinerja Keuangan
items: Analisis Perbandingan Kinerja Keuangan pada PT Wijaya Karya Tbk dan PT Adhi Kary Tbk Pada Tahun 2008 – 2023
items: Fintech P2P Lending dalam Pandangan Islam
items: Cover, Dewan Redaksi, Daftar Isi

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

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

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 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

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 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

The Role of Strategic Sourcing on the Performance of Large Manufacturing Firms in Kenya
type: item
description: Strategic sourcing is a critical supply chain driver that goes beyond the normal acquisition of goods, services, and materials, to encompass on the overall long-term business objective by optimizing value through cost, quality, efficiency, and supplier relationships. On the other hand, among the major attributes blamed to highly contribute to the stagnation and declining performance of Kenya’s manufacturing sector include high cost of production, poor quality products, and inefficiencies due to delays in production process. While strategic sourcing has been empirically proven to help in addressing these issues, its effective integration and embrace in Kenya’s manufacturing sector remains vague. This paper therefore sought to address the extent to which large manufacturing firms in Kenya have embraced strategic sourcing and whether its level of integration is correlated with the current performance status of the sector. A cross-sectional research design was used which informed a mixed method approach where both quantitative and qualitative methods were used. The study targeted 553 large manufacturing firms in Kenya, where heads of supply chain were the unit of observation. Using slovin sampling formula, a preferred sample size of 233 respondents was established where the respondents were selected using a stratified random sampling technique. A questionnaire with both closed-ended and open-ended questions was used to collect primary data, which was analyzed both quantitatively and qualitatively. The findings revealed that most of the large manufacturing firms in Kenya though recognized the essence of strategic sourcing, had ineffectively embraced it, and only relied on traditional reactive sourcing that mainly focuses on costs. It was revealed that strategic sourcing had a significant and positive (β = 0.823; P=0.000<0.05) impact on performance of large manufacturing firms in Kenya. The study concluded that the low embrace of strategic sourcing was significantly assoc…
subject: Articles
  topic: section
subject: Strategic Sourcing, Supply Chain Drivers, Manufacturing Firms, Firm Performance
  topic: keywords
creator: Esther Njeri Muiruri
creator: Noor Ismael Shale
creator: Anthony Osoro
rights: Copyright (c) 2025 Esther Njeri Muiruri, Noor Ismael Shale, Anthony Osoro https://creativecommons.org/licenses/by-nc/4.0
date: 2025-08-12
publication date: 2025-08-12
starting page: 836
ending page: 854
doi: 10.61994/equivalent.v3i2.1157

Pengaruh Kualitas Audit, Sales Growth dan Profitabilitas terhadap Manajemen Laba pada Perusahaan IDX30 Tahun 2021-2023
type: item
description: Abstract : This study aims to determine the effect of audit quality, sales growth, and profitability on earnings management in IDX30 companies from 2021 to 2023. This research is conducted using a quantitative approach with a sample size of 11 companies, utilizing secondary data in the form of financial statements. The results of this research show that audit quality and profitability have no effect on earnings management, while sales growth have an effect on earnings management in IDX30 companies from 2021-2023. Audit quality, sales growth, dan profitability simultaneously have no effect on earnings management in IDX30 companies from 2021-2023. The results are expected to provide insights into the factors influencing earnings management in IDX30 companies. Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh kualitas audit, sales growth dan profitabilitas terhadap manajemen laba pada Perusahaan IDX30 tahun 2021-2023. Penelitian ini dilakukan dengan pendekatan kuantitatif dengan jumlah sampel 11 perusahaan dengan menggunakan data sekunder berupa laporan keuangan. Hasil dari penelitian ini menunjukkan bahwa kualitas audit dan profitabilitas tidak berpengaruh terhadap manajemen laba, sedangkan sales growth berpengaruh terhadap manajemen laba pada perusahaan IDX30 tahun 2021-2023. Kualitas audit, sales growth, dan profitabilitas secara simultan tidak berpengaruh terhadap manajemen laba pada perusahaan IDX30 tahun 2021-2023. Hasil penelitian ini diharapkan dapat menambah wawasan mengenai faktor-faktor yang memengaruhi manajemen laba pada perusahaan IDX30.
subject: Articles
  topic: section
subject: Kualitas Audit; Sales Growth; Profitabilitas; Manajemen Laba
  topic: keywords
creator: Intan Nur Nilamsari
creator: Sugiharto
creator: Yopie Diondy Kurniawan
rights: Copyright (c) 2025 Intan Nur Nilamsari, Sugiharto, Yopie Diondy Kurniawan https://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-02
publication date: 2025-09-02
starting page: 1000
ending page: 1012
doi: 10.61994/equivalent.v3i2.1155

Pengaruh Rasio Keuangan Terhadap Harga Saham pada Perusahaan Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia (Bei) Periode 2019-2023
type: item
description: Abstract : This study aims to determine the extent to which Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) influence stock prices. The population of this research consists of 93 companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, with a sample of 38 companies selected using purposive sampling. The data used in this study are secondary and quantitative in nature, and the analysis was conducted using SPSS version 22. The study employs multiple linear regression analysis. The results show that ROA, DER, and TATO have a significant influence on stock prices. A high ROA is considered attractive to investors because it indicates that the company is able to consistently generate profits by efficiently utilizing its assets. A high DER indicates that the proportion of funds derived from debt is greater than that from equity. Meanwhile, a high TATO reflects that the company's management is capable of optimizing its assets to generate greater revenue. The findings of this study are also expected to be useful for investors by providing information on the factors that influence stock prices, which can support more informed investment decisions. Abstrak : Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh yang dimiliki Return On Asset (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), dan Total Asset Turnover (TATO) terhadap harga saham. Populasi penelitian ini terdiri dari 93 perusahaan yang terdaftar di BEI selama periode 2019-2023, dengan sampel sebanyak 38 perusahaan menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersifat kuantitatif dengan menggunakan software SPSS 22. Penelitian ini menggunakan teknik analisis linear berganda. Hasil penelitian menunjukkan ROA, DER, dan TATO berpengaruh terhadap harga saham. ROA yang tinggi dianggap menarik bagi investor karena menunjukkan bahwa perusahaan mampu menghasilkan ke…
subject: Articles
  topic: section
creator: Defha Eka Febriani
creator: Shinta Noor Anggraeny
creator: Permatasari Cahyaningdyah
rights: Copyright (c) 2025 Defha Eka Febriani, Shinta Noor Anggraeny, Permatasari Cahyaningdyah https://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-05
publication date: 2025-09-05
starting page: 1029
ending page: 1048
doi: 10.61994/equivalent.v3i2.1151

https://jurnal.dokicti.org/index.php/equivalent/article/view/1148
type: item
title: Pengaruh Debt To Equity Ratio (DER) dan Return On Equity (ROE) Terhadap Harga Saham dengan Kebijakan Dividen Sebagai Variabel Moderasi (Studi Kasus pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI) Tahun 2021-2023)
description: Abstract : This study aims to analyze the influence of debt to equity ratio (DER) and return on equity (ROE) on stock prices with dividend policy as a moderation variable. The data used is secondary data that is quantitative. The analysis method used was multiple linear regression analysis using SPSS 25 software. The population of this study consists of 134 companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period, with a sample of 76 companies selected through the purposive sampling method. The results of the study show that debt to equity ratio (DER) and return on equity (ROE) have a positive influence on stock prices. In addition, dividend policies have been proven to strengthen the influence of debt to equity ratio (DER) and return on equity (ROE) on stock prices. This research provides important implications in understanding the factors that affect stock prices, in particular the role of debt to equity ratio, return on equity and dividend policy. These findings are expected to help companies improve financial performance to achieve better stock prices and assist investors in making more informed investment decisions. Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh debt to equity ratio (DER) dan return on equity (ROE) terhadap harga saham dengan kebijakan dividen sebagai variabel moderasi. Data yang digunakan adalah data sekunder yang bersifat kuantitatif. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan software SPSS 25. Populasi penelitian ini terdiri dari 134 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023, dengan sampel yang digunakan sebanyak 76 perusahaan yang dipilih melalui metode purposive sampling. Hasil penelitian menunjukkan bahwa debt to equity ratio (DER) dan return on equity (ROE) memiliki pengaruh positif terhadap harga saham. Selain itu, kebijakan dividen terbukti dapat memperkuat pengaruh debt to equity ratio (DER) dan return on equ…
subject: Articles
  topic: section
subject: Harga Saham, Debt To Equity Ratio (DER), Return On Equity (ROE), Kebijakan Dividen, Moderasi
  topic: keywords
creator: Dhandy Dwi Kusuma Wardana
creator: Dewi Kirowati
creator: Permatasari Cahyaningdyah
rights: Copyright (c) 2025 Dhandy Dwi Kusuma Wardana, Dewi Kirowati, Permatasari Cahyaningdyah https://creativecommons.org/licenses/by-nc/4.0
date: 2025-08-22
publication date: 2025-08-22
starting page: 855
ending page: 863
doi: 10.61994/equivalent.v3i2.1148

The Influence Of Work Motivation, Communication and Workload On Employee Performance at PT. Pegadaian Branch Negara
type: item
description: Employee performance is certainly considered crucial for a company because employee performance is a key determinant of a company's success. This study aims to determine the influence of work motivation, communication, and workload on employee performance. The research method used in this study is the quantitative method. Quantitative methods are research methodologies that rely on positivism (concrete data), specifically numerical data that will be measured using statistics as a calculation tool. The population and sample used in this study were all employees of PT. Pegadaian Negara Branch. A questionnaire was distributed to 39 respondents. This study employed a saturated sampling method to determine the sample. The data analysis techniques used were validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, f-tests, and t-tests using SPSS version 22. The results of this study demonstrate that Work Motivation (X1) partially has a positive and significant effect on Employee Performance at PT Pegadaian Negara Branch. The Communication variable (X2) partially has a positive and significant effect on Employee Performance at PT Pegadaian Negara Branch. The Workload variable (X3) partially has a positive and significant effect on Employee Performance at PT Pegadaian Negara Branch. Based on the results of the F-test analysis, it is shown that the variables Work Motivation (X1), Communication (X2), and Workload (X3) simultaneously have a positive and significant effect on Employee Performance at PT Pegadaian Negara Branch. Recommendations for PT Pegadaian Negara Branch include increasing employee motivation through reward programs and career development, improving internal communication by conducting effective communication training and opening feedback channels, and managing workload more optimally by adjusting task distribution and providing adequate resources.
subject: Articles
  topic: section
subject: Work Motivation
  topic: keywords
subject: Communication
  topic: keywords
subject: Workload
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: I Gusti Ayu Nina Sri Windrayuni
creator: I Dewa Ayu Tita Permata Tabita
creator: I Gusti Agung Sasih Gayatri
rights: Copyright (c) 2025 I Gusti Ayu Nina Sri Windrayuni, I Dewa Ayu Tita Permata Tabita, I Gusti Agung Sasih Gayatri https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-26
publication date: 2025-07-26
starting page: 811
ending page: 825
doi: 10.61994/equivalent.v3i2.1140

Pengaruh Penerapan Akuntansi Berbasis Akrual Terhadap Kualitas Laporan Keuangan (Studi Kasus Pemerintah Kota Palembang)
type: item
description: Abstract : This study aims to analyze the effect of accrual-based accounting implementation on the quality of local government financial reports. Accrual-based accounting has begun to be implemented in the Indonesian government as mandated by Government Regulation No. 71 of 2010. This study uses a quantitative approach with a survey method through the distribution of questionnaires to employees involved in the process of preparing financial reports in the Palembang City Government. The results show that the implementation of accrual-based accounting has a significant positive effect on the quality of financial reports, which is characterized by increased transparency, relevance, and accountability. These findings support the government's efforts to improve local financial governance through public sector accounting reform. Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh penerapan akuntansi berbasis akrual terhadap kualitas laporan keuangan pemerintah daerah. Akuntansi berbasis akrual mulai diterapkan di lingkungan pemerintahan Indonesia sesuai amanat Peraturan Pemerintah No. 71 Tahun 2010. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada pegawai yang terlibat dalam proses penyusunan laporan keuangan di Pemerintah Kota Palembang. Hasil penelitian menunjukkan bahwa penerapan akuntansi berbasis akrual secara signifikan berpengaruh positif terhadap kualitas laporan keuangan, yang ditandai dengan peningkatan transparansi, relevansi, dan akuntabilitas. Temuan ini mendukung upaya pemerintah dalam meningkatkan tata kelola keuangan daerah melalui reformasi akuntansi sektor publik.
subject: Articles
  topic: section
subject: Akuntansi Akrual; Laporan Keuangan; Pemerintah Daerah; Kualitas Informasi; Tata Kelola
  topic: keywords
creator: Fipiariny. S
creator: Rahmi Aminus
rights: Copyright (c) 2025 Fipiariny. S, Rahmi Aminus https://creativecommons.org/licenses/by-nc/4.0
date: 2025-06-30
publication date: 2025-06-30
starting page: 792
ending page: 796
doi: 10.61994/equivalent.v3i2.1138

Mendorong Akselerasi Perbankan Syariah : Strategi Menuju Pertumbuhan Berkelanjutan di Indonesia
type: item
description: Abstract : In recent years, the expansion of the Islamic banking sector in Indonesia has attracted a lot of attention. Effective tactics are needed to drive growth in this industry, considering the increasing public interest in financial products that comply with Sharia principles. The objective of this study is to examine various tactics that can be applied to accelerate the expansion of the Islamic banking industry in Indonesia. With a focus on the collection of secondary data from books, research findings, news, newspapers, magazines, and other sources, a qualitative research approach is used in this bibliographic type of research. The analysis findings indicate that several key tactics can accelerate the expansion of Islamic banking, including raising public awareness about Islamic finance, creating innovative products that meet consumer demand, strengthening collaboration between Islamic and non-Islamic financial institutions, and gaining government support through favorable policies. Abstrak : Dalam beberapa tahun terakhir, ekspansi sektor perbankan Islam di Indonesia telah menarik banyak perhatian. Diperlukan taktik yang efektif untuk mendorong pertumbuhan di industri ini, mengingat minat publik yang semakin meningkat terhadap produk keuangan yang mematuhi prinsip-prinsip syariah. Tujuan dari studi ini adalah untuk memeriksa berbagai taktik yang dapat diterapkan untuk mempercepat ekspansi industri perbankan Islam di Indonesia. Dengan fokus pada pengumpulan data sekunder dari buku, temuan penelitian, berita, surat kabar, majalah, dan sumber lainnya, pendekatan penelitian kualitatif digunakan dalam jenis penelitian bibliografi ini. Temuan analisis menunjukkan bahwa sejumlah taktik penting dapat mempercepat ekspansi perbankan Islam, termasuk meningkatkan kesadaran publik tentang keuangan Islam, menciptakan produk-produk inovatif yang memenuhi permintaan konsumen, memperkuat kolaborasi antara lembaga keuangan Islam dan non-Islam, serta mendapatkan dukungan pemeri…
subject: Articles
  topic: section
subject: Strategi; Perbankan Syariah; Mendorong Pertumbuhan
  topic: keywords
creator: fatika Khairun Nisa
creator: Alfredo
creator: Andi Amri
rights: Copyright (c) 2025 fatika Khairun Nisa, Alfredo, Andi Amri https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-05
publication date: 2025-07-05
starting page: 773
ending page: 781
doi: 10.61994/equivalent.v3i2.1124

Netnography Analysis : Digital Society's Perception of The Influence of Local Revenue on The Development of Palu City
type: item
description: The study aims to determine perceptions among the people of Palu city on Intagram@palu.kota posts related to news uploads and people's perceptions in the comments column regarding the development of the Palu City Region, social media which are the most frequently visited pages, namely Instagram@palu.kota, and Tiktok@Info Palu. In depth, we conducted this research to analyze the impact of uploads in the social media platform on Public Perceptions related to the Regional Development of Palu City with a qualitative approach with the netnography method because this method makes it easier for the author to analyze the perceptions or comments of the digital community on social media as a source of data for this research. We made this research to understand how much influence the level of concern of the digital community of Palu City to find out the utilization and use of PAD funds in the development of Palu City through content analysis interactions in online media forums related to the issue of Palu City Development. The results showed that users of social media forums including Instagram and tiktok are increasingly varied in giving comments both containing positive or negative assessments to the Palu City Regional government in Regional Development, especially in the Public area.The conclusion of this article is that a better understanding of the perceptions of digital communities can help the government in designing policies that are more effectively accepted by digital communities by involving them in the dialogue and decision-making forums of the Palu City Regional government so that they can run more effectively and sustainably.This research also contributes to the literature on netnography and digital community participation in the context of Regional Development.
subject: Articles
  topic: section
subject: Digital perception, Netnography, Palu City, PAD, Regional development
  topic: keywords
creator: Selvyana
creator: Fikry Karim
creator: Lucyani Meldawati
creator: Masruddin
rights: Copyright (c) 2025 Selvyana, Fikry Karim, Lucyani Meldawati, Masruddin https://creativecommons.org/licenses/by-nc/4.0
date: 2025-06-18
publication date: 2025-06-18
starting page: 721
ending page: 728
doi: 10.61994/equivalent.v3i2.1120

Pengaruh Likuiditas dan Ukuran Perusahaan terhadap Profitabilitas pada Perusahaan Subsektor Perbankan yang Terdaftar di BEI Tahun 2020-2023
type: item
description: Abstract : This study aims to determine the effect of liquidity and company size on profitability in banking sub-sector companies listed on the Indonesia Stock Exchange in 2020-2023, both simultaneously and partially. The population in this study amounted to 47 banking companies listed on the Indonesia Stock Exchange in the banking sub-sector. The research sample amounted to 16 companies taken using purposive sampling techniques. The type of data used is secondary data from financial reports published by each company and uses multiple linear regression analysis techniques. The results of this study indicate that liquidity and company size affect profitability with a calculated F value of 3.155 greater than the F table of 3.150 and a significance value of 0.050 "≥" 0.05. Liquidity affects profitability with a calculated t value of 1.895 greater than the t table of 1.669 and a significance value of 0.05> 0.05. Company size influences profitability, with a calculated t-value of 1.909, smaller than the t-table of 1.669, and a significance value of 0.061 > 0.05. The results of the regression analysis show an R-square value of 0.064 or 6.4%, while the remaining 93.6% is influenced by other variables not examined. Future research is expected to add research factors not examined in this study. Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas dan ukuran perusahaan terhadap profitabilitas pada perusahaan subsektor perbankan yang terdaftar di BEI Tahun 2020 - 2023 secara bersama-sama maupun secara parsial. Populasi dalam penelitian ini berjumlah 47 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia sub sektor perbankan. Sampel penelitian berjumlah 16 perusahaan yang diambil dengan teeknik purposive sampling. Jenis data yang digunakan adalah data sekunder laporan keuangan yang diterbitkan oleh masing-masing perusahaan dan menggunakan teknik analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa likuiditas dan ukuran perusahaan b…
subject: Articles
  topic: section
subject: Likuiditas
  topic: keywords
subject: Ukuran Perusahaan
  topic: keywords
subject: Profitabilitas
  topic: keywords
creator: Kgs. Rafly Assidhes Putra
creator: Msy Mikial
creator: Crystha Armereo
rights: Copyright (c) 2025 Kgs. Rafly Assidhes Putra, Msy Mikial, Crystha Armereo https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-15
publication date: 2025-07-15
starting page: 797
ending page: 810
doi: 10.61994/equivalent.v3i2.1115

Pengaruh Promosi, Harga dan Lokasi terhadap Kepuasan Konsumen pada Dealer Yamaha PT. Thamrin Brothers Babat Toman
type: item
description: Abstract : This study aims to determine the influence of Promotion, Price, and Location on Consumer Satisfaction at Yamaha PT. Thamrin Brothers Babat Toman dealership. The data collection method used is a questionnaire, and the population and sample in this study are 60 respondents. The data analysis technique used is multiple linear regression analysis, t-test, F-test, correlation coefficient, coefficient of determination, reliability test, and validity test using SPSS program. The results of this study show that there is a simultaneous influence of the variables Promotion (X1), Price (X2), and Location (X3), as indicated by the significant value of the F test of 0.001 < 0.05. Partially, the Promotion variable has a significant influence on Consumer Satisfaction with a significant value of the t-test of 0.036 < 0.05, the Price variable has a significant influence on Consumer Satisfaction with a significant value of the t-test of 0.013 < 0.05, and the Location variable has a significant influence on Consumer Satisfaction with a significant value of 0.004 < 0.05. Abstrak : Penelitian ini bertujuam untuk mengetahui pengaruh Promosi, Harga dan Lokasi Terhadap Kepuasan Konsumen Pada Dealer Yamaha PT. Thamrin Brothers Babat Toman. Metode pengumpulan data yang digunakan adalah kuesioner, Populasi dan sampel dalam penelitian ini adalah 60 responden. Teknik analisis data yang digunakan adalah analisis regresi linear berganda, uji-t, uji-f, koefisisen korelasi, koefisien determinasi, uji reliabilitas dan uji validitas menggunakan program SPSS. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh secara simultan dari variabel Promosi (X1), Harga (X2) dan Lokasi(X3) yang ditunjukkan dengan nilai signifikan uji F sebesar 0,001 < 0,05 kemudian secara parsial variabel Promosi memiliki pengaruh signifikan Terhadap Kepuasan Konsumen dengan nilai signifikan uji t sebesar 0,036 < 0,05, variabel Harga memiliki pengaruh signifikan Terhadap Kepuasan Konsumen dengan nilai signifkan u…
subject: Articles
  topic: section
subject: Promosi; Harga; Lokasi; Kepuasan Konsumen
  topic: keywords
creator: Herlan Junaidi
creator: Ellen Sumiarni
rights: Copyright (c) 2025 Herlan Junaidi, Ellen Sumiarni https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-09
publication date: 2025-07-09
starting page: 782
ending page: 791
doi: 10.61994/equivalent.v3i2.1114

Pengaruh Konflik Kerja, Stress Kerja dan Disiplin Kerja terhadap Kinerja Karyawan pada PT Asialab Universal Pratama Palembang
type: item
description: Penelitian ini bertujuan untuk mengetahui apakah ada Pengaruh Konflik Kerja, Stress Kerja, Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT Asialab Universal Pratama Palembang. Sampel dalam penelitian ini sebanyak 36 orang dari karyawan PT. Asialab Universal Pratama. 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 Konflik Kerja, Stress Kerja, Dan Disiplin Kerja memiliki pengaruh secara simultan Terhadap Kinerja Karyawan Pada PT Asialab Universal Pratama Palembang dengan signifikan sebesar 0,000 < α (0,05) artinya Ho ditolak atau Ha diterima. Persamaan regresi linier berganda Y = 2.665 + 0.194 X1 + 0.720 X2 + 0.357 X3. Konflik Kerja Terhadap memiliki pengaruh secara persial dengan Kinerja Karyawan Pada PT Asialab Universal Pratama Palembang dengan signifikan sebesar 0,044< α (0,05). Stress Kerja Terhadap memiliki pengaruh secara persial dengan Kinerja Karyawan Pada PT Asialab Universal Pratama Palembang dengan signifikan sebesar 0,000< α (0,05). Disiplin Kerja Terhadap memiliki pengaruh secara persial dengan Kinerja Karyawan Pada PT Asialab Universal Pratama Palembang dengan signifikan sebesar 0,007< α (0,05).
subject: Articles
  topic: section
subject: Konflik Kerja; Stress Kerja; Disiplin Kerja; Kinerja Karyawan
  topic: keywords
creator: Bella
creator: Baidowi Abdhie
creator: Nyayu Khairani Putri
rights: Copyright (c) 2025 Bella, Baidowi Abdhie, Nyayu Khairani Putri https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-04
publication date: 2025-07-04
starting page: 754
ending page: 772
doi: 10.61994/equivalent.v3i2.1113

Pengaruh Ukuran Perusahaan, Dewan Komisaris dan Leverage Terhadap Kinerja Keuangan
type: item
description: Abstract : Financial performance refers to the extent to which a company is able to achieve its financial goals in an effective and efficient manner in generating profits, managing assets and controlling liabilities. This investigation aims to provide information on financial performance influenced by company size, board of commissioners and leverage. The object of this study involved manufacturing companies listed on the Indonesia Stock Exchange during the period 2020-2022. This research method was carried out using the documentation method, the type of data used was documentary data and the data sources used were secondary data. This population includes the food and beverage sub-sector business, sampling was carried out with special criteria, so that 18 companies were obtained with three years of observation with a total of 54 observations of data used as samples. The data analysis technique used was multiple linear analysis technique. Before conducting the regression, it was previously tested with the classical assumption test to obtain data that was the Best Linear Unbias Estimate (BLUE). The findings from this investigation were that company size had no impact on financial performance, the board of commissioners had no negative impact on financial performance while leverage had an impact on financial performance. Abstrak : Kinerja keuangan mengacu pada sejauh mana perusahaan mampu mencapau tujuan keuangannya dengan cara yang efektif dan efisien dalam menghasilkan keuntungan, mengelola aset dan mengendalikan liabilitas. Investigasi ini bermaksud memberi informasi mengenai kinerja keuangan yang dipengaruhi oleh ukuran perusahaan, dewan komisaris dan leverage. Objek penelitian ini melibatkan perusahaan manufaktur tergabung dalam Bursa Efek Indonesia selama periode 2020-2022. Metode penelitian ini dilakukan dengan metode dokumentasi, jenis data yang digunakan data dokumenter dan sumber data yang digunakan adalah data sekunder. Populasi ini melibatkan bisnis sub sek…
subject: Articles
  topic: section
subject: Ukuran perusahaan; Dewan komisaris; Leverage; Kinerja keuangan
  topic: keywords
creator: Ari Puji Wicaksono
creator: Hetty Muniroh
rights: Copyright (c) 2025 Ari Puji Wicaksono, Hetty Muniroh https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-02
publication date: 2025-07-02
starting page: 744
ending page: 753
doi: 10.61994/equivalent.v3i2.1112

Analisis Perbandingan Kinerja Keuangan pada PT Wijaya Karya Tbk dan PT Adhi Kary Tbk Pada Tahun 2008 – 2023
type: item
description: Abstract : Construction companies are business entities that build physical facilities and infrastructure to help create jobs and distribute income from all levels of society. The purpose of this study is to determine the comparison of the financial performance of PT Wijaya Karya Tbk and PT Adhi Karya Tbk as their development in their role as construction companies in Indonesia. The subjects in this study were PT. Wijaya Karya Tbk and PT. Adhi Karya Tbk in 2008-2023 which have research objects, namely the financial statements of the companies PT. Wijaya Karya Tbk and PT. Adhi Karya Tbk in 2008-2023. The analysis technique used is hypothesis testing using the independent sample t-test. The results of the study stated that the F count for Current Ratio (CR) with Equal Variance Assumed (assuming both variants are the same) there was a comparison of financial performance between the two companies while the F count for Total Asset Turn Over (TATO) and Return on Equity (ROE) with Equal Variance Assumed (assuming both variants are the same) there was no comparison of financial performance between the two companies. Abstrak : Perusahaan kontruksi merupakan badan usaha yang membangun sarana, dan prasarana fisik untuk membantu menciptakan lapangan kerja dan mendistribusikan pendapatan dari semua lapisan masyarakat. Tujuan penelitian ini untuk mengetahui perbandingan kinerja keuangan PT Wijaya Karya Tbk dan PT Adhi karya Tbk sebagai perkembangannya dalam perannya sebagai perusahaan konstruksi yang di Indonesia. Subjek dalam penelitian ini adalah PT. Wijaya Karya Tbk dan PT. Adhi Karya Tbk tahun 2008-2023 yang memiliki objek penelitian yaitu laporan keuangan perusahaan PT. Wijaya Karya Tbk dan PT. Adhi Karya Tbk tahun 2008-2023. Teknik analisis yang digunakan adalah pengujian hipotesis yang menggunakan independent sample t-test. Hasil penelitian menyatakan bahwa F hitung untuk Current Ratio (CR) dengan Equal Variance Assumed (diasumsikan kedua varian yang sama) terjadi perbandi…
subject: Articles
  topic: section
subject: Kinerja Keuangan, Current Ratio (CR), Total Asset Turn Over (TATO), Return on Equity (ROE)
  topic: keywords
creator: Amilia Nanda Putri Lestari
creator: Amin Tohari
creator: Andi Kurniawan
rights: Copyright (c) 2025 Amilia Nanda Putri Lestari, Amin Tohari, Andi Kurniawan https://creativecommons.org/licenses/by-nc/4.0
date: 2025-06-25
publication date: 2025-06-25
starting page: 693
ending page: 707
doi: 10.61994/equivalent.v3i2.1105

Fintech P2P Lending dalam Pandangan Islam
type: item
description: Abstract : Sharia peer-to-peer (P2P) lending is a fintech innovation that connects funders and borrowers through digital platforms while applying sharia principles such as the prohibition of usury (riba), uncertainty (gharar), and the use of sharia contracts (mudharabah, musyarakah, qardh, wakalah). Sharia P2P lending plays a crucial role in expanding access to financing for MSMEs and communities not reached by conventional banking services in Indonesia. However, its implementation still faces challenges, including unspecific regulations, low sharia financial literacy, limited human resources, as well as suboptimal consumer protection and sharia supervision. With strengthened regulations, education, and sharia-based governance, sharia P2P lending is expected to continue growing and make a significant contribution to sharia financial inclusion and national economic development. Abstrak : Peer-to-peer (P2P) lending syariah merupakan inovasi fintech yang mempertemukan pemberi dana dan peminjam melalui platform digital dengan menerapkan prinsip-prinsip syariah, seperti larangan riba, gharar, dan penggunaan akad-akad syariah (mudharabah, musyarakah, qardh, wakalah). P2P lending syariah berperan penting dalam memperluas akses pembiayaan bagi UMKM dan masyarakat yang belum terjangkau layanan perbankan konvensional di Indonesia. Namun, implementasinya masih menghadapi tantangan berupa regulasi yang belum spesifik, rendahnya literasi keuangan syariah, keterbatasan sumber daya manusia, serta perlindungan konsumen dan pengawasan syariah yang belum optimal. Dengan penguatan regulasi, edukasi, dan tata kelola berbasis syariah, P2P lending syariah diharapkan dapat terus berkembang dan memberikan kontribusi signifikan terhadap inklusi keuangan syariah dan pertumbuhan ekonomi nasional.
subject: Articles
  topic: section
subject: P2P lending syariah, fintech, akad syariah, UMKM, riba, literasi keuangan, regulasi, inklusi keuangan
  topic: keywords
creator: Yolanda Salsabila
creator: Juliana Putri
rights: Copyright (c) 2025 Yolanda Salsabila, Juliana Putri https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-01
publication date: 2025-07-01
starting page: 729
ending page: 743
doi: 10.61994/equivalent.v3i2.1104

Cover, Dewan Redaksi, Daftar Isi
type: item
description: Cover, Dewan Redaksi, Daftar Isi
subject: Cover, Dewan Redaksi, Daftar Isi
  topic: section
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
date: 2025-06-15
publication date: 2025-06-15
doi: 10.61994/equivalent.v3i2.1097