Equivalent : Journal of Economic, Accounting and Management
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.
Analisis Sistem Pengendalian Internal Pemerintah dalam Meningkatkan Kualitas Laporan Keuangan Pemerintah Kota Palembang
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.
Copyright (c) 2025 Kiagus M Dimas Cattur Raihan, Muhammad Fahmi, Gumulya Sonny Marcel Kusuma https://creativecommons.org/licenses/by-nc/4.0
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
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.
Copyright (c) 2025 Yelisa Juliarti, Mismiwati, Chandra Zaky Maulana https://creativecommons.org/licenses/by-nc/4.0
The Effect of Sustainability Report and Good Corporate Governance on Firm Value in Manufacturing Companies Listed on the Indonesian Sharia Stock Index (ISSI)
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.
Copyright (c) 2025 Salwa Dzahabiyyah, Mismiwati, Titin Hartini, Rika Lidyah, Peny Cahaya Azwari https://creativecommons.org/licenses/by-nc/4.0
Pengukuran Kinerja Berbasis Balance Scorecards pada Perusahaan Terindeks IDX-30 di BEI
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.
Balance Scorecard (BSC); IDX-30; Pengukuran Kinerja
Copyright (c) 2025 Hempry Putuhena, Sitti Fatimah Kamaruddin, Dwi Kriswantini https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Literasi Keuangan, Kesadaran Wajib Pajak dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi di Kota Madiun
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 positif dan signifikan terhadap kepatuhan pajak wajib pajak orang pribadi di Kota Madiun.
Copyright (c) 2025 Kurniawan Eka Saputra, Lely Kumalawati, Nika Esti Rahayu https://creativecommons.org/licenses/by-nc/4.0
Strategi Optimasi Kinerja Teknologi Informasi Dalam Pengembangan Produk Baru pada Persaingan Pasar Dinamis
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.
Copyright (c) 2025 Harsanto, Afu Ichsan Pradana https://creativecommons.org/licenses/by-nc/4.0
Analisis Prediksi Kebangkrutan Menggunakan Model Springate (S-Score) pada Perusahaan Telekomunikasi di Bursa Efek Indonesia 2020-2024
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 hingga 2024 dengan menggunakan model Springate (S-Score). Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif deskriptif. Populasi dalam penelitian ini terdiri dari 18 perusahaan sektor telekomunikasi yang terdaftar di BEI selama tahun 2020–2024. Dari populasi tersebut, diambil 15 perusahaan sebagai sampel melalui teknik purposive sampling. Data yang digunakan merupakan laporan keuangan tahunan masing-masing perusahaan. Model Springate menghitung skor menggunakan empat rasio, yaitu modal kerja terhadap total aset (X1), laba sebelum bunga dan pajak terhadap total aset (X2), laba sebelum pajak terhadap kewajiban lancar (X3), dan penjualan terhadap total aset (X4). Hasil penelitian menunjukkan bahwa 13 perusahaan memiliki nilai S-Score di bawah ambang batas 0,862, yang menandakan potensi kebangkrutan, seperti PT Centratama Telekomunikasi Indonesia Tbk (CENT) dan PT First Media Tbk (KBLV). Sebaliknya, perusahaan seperti PT Telkom Indonesia Tbk (TLKM) dan PT Sarana Menara Nusantara Tbk (TOWR) menunjukkan nilai S-Score di atas ambang batas dan tergolong sehat. Temuan ini dapat menjadi acuan bagi manajemen, investor, dan pihak-pihak terkait dalam pengambilan keputusan.
Springate, Perusahaan Telekomunikasi, Kebangkrutan
Copyright (c) 2025 Cahyo Wijayanto, Diah Nurdiwaty, Andy Kurniawan https://creativecommons.org/licenses/by-nc/4.0
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)
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 terdaftar di BEI tahun 2019-2023. Pemilihan sampel dilakukan menggunakan teknik purposive sampling yang menghasilkan total 90 sampel observasi. Rincian dari sampel tersebut mencakup 18 perusahaan yang memenuhi kriteria dengan pengamatan dilakukan selama 5 periode yaitu dari tahun 2019-2023. Analisis dilakukan menggunakan metode metode Partial Least Squares menggunakan perangkat lunak SmartPLS versi 4.0. Hasil analisis menunjukkan bahwa (1) profitabilitas tidak berpengaruh terhadap financial distress, (2) likuiditas berpengaruh terhadap financial distress, (3) leverage berpengaruh terhadap financial distress, (4) ukuran perusahaan berpengaruh terhadap financial distress, (5) sales growth berpengaruh terhadap financial distress.
Copyright (c) 2025 Lyana Nurul Khotimah, RB. Iwan Noor Suhasto, Koerniawan Dwi Wibawa https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Intensitas Modal, Struktur Modal, Ukuran Perusahaan dan Profitabilitas terhadap Agresivitas Pajak pada Perusahaan LQ45 Tahun 2019-2023
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.
Capital Intensity, Capital Structure, Company Size, Profitability Tax Aggressiveness
Copyright (c) 2025 Yunita Dwi Rahmawati, Shinta Noor Anggraeny, Rosida Ibrahim https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Good Corporate Governance, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance (Studi Empiris Perusahaan BUMN yang terdaftar Periode 2020-2024)
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.
Good Corporate Governance, Ukuran Perusahaan, Profitabilitas, Tax Avoidance
Copyright (c) 2025 Sofia Novitasari, Sugiharto, Yopie Diondy Kurniawan https://creativecommons.org/licenses/by-nc/4.0
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
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 penerimaan pajak daerah dengan penerapan tapping box sebagai variabel moderasi. Metode yang digunakan adalah deskriptif kuantitatif dengan populasi berupa target dan realisasi penerimaan pajak restoran, pajak hotel, pajak parkir, dan pajak hiburan di Kabupaten Sidoarjo selama 5 tahun dari tahun 2020-2024. Sampel yang digunakan menggunakan sampling jenuh yaitu seluruh populasi dijadikan sampel. Sumber data dalam penelitian ini merupakan data sekunder dari Badan Pelayanan Pajak Daerah Kabupaten Sidoarjo. Analisis data menggunakan aplikasi SPSS 22 yaitu analisis regresi linier berganda dan analisis moderating dengan Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa secara parsial pajak restoran berpengaruh terhadap efektivitas penerimaan pajak daerah. Namun, pajak hotel, pajak parkir, dan pajak hiburan tidak berpengaruh terhadap efektivitas penerimaan pajak daerah secara parsial. Secara simultan, keempat jenis pajak tersebut berpengaruh terhadap efektivitas penerimaan pajak daerah dan penerapan tapping box mampu memoderasi pengaruh tersebut.
Copyright (c) 2025 Fitra Anugerahini Putri, Ahmad Kudhori, Dian Kusumaningrum https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Harga, Promosi dan Kelengkapan Fasilitas terhadap Keputusan Menginap di Vivi Residence Syariah II Palembang
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 determinasi (R²) sebesar 37,3% menunjukkan bahwa Keputusan Menginap dapat dijelaskan oleh ketiga variabel tersebut. Sisanya sebesar 62,7% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Analisis regresi menunjukkan bahwa persamaan regresi yang dihasilkan adalah: Y = 3.048+ 0,216X1 + 0,340X2 + 0,281X3, di mana X₁ adalah Harga, X₂ adalah Promosi.dan X₃ adalah kelengkapan fasilitas promosi.
Harga, Promosi, Kelengkapan Fasilitas, Keputusan Menginap
Copyright (c) 2025 Ulil Amri https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Persepsi Pemilik, Pengetahuan Akuntansi dan Skala Usaha terhadap Penggunaan Informasi Akuntansi pada UMKM di Kota Madiun
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 Outer Model, Inner Model, dan Pengujian Hipotesis. Hasil penelitian ini menunjukkan bahwa persepsi pemilik tidak berpengaruh terhadap penggunaan informasi akuntansi dengan nilai signifikan 0,151. Pengetahuan akuntansi berpengaruh terhadap penggunaan informasi akuntansi dengan nilai signifikan 1,001. Dan skala usaha berpengaruh terhadap penggunaan informasi akuntansi dengan nilai signifikansi 0,000.
UMKM; Persepsi pemilik; Pengetahuan akuntansi; Skala usaha; Penggunaan informasi akuntansi
Copyright (c) 2025 Widya Asti Prasiami, Sasmito Widi Nugroho, Koerniawan Dwi Wibawa https://creativecommons.org/licenses/by-nc/4.0
The Role of Strategic Sourcing on the Performance of Large Manufacturing Firms in Kenya
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 associated with the declining performance of the large manufacturing firms in Kenya. It was therefore recommended that the large manufacturing firms in Kenya through supply chain managers should go beyond the normal sourcing that primarily focuses on costs, to be more proactive and focus on value optimization in order to be competitive.
Strategic Sourcing, Supply Chain Drivers, Manufacturing Firms, Firm Performance
Copyright (c) 2025 Esther Njeri Muiruri, Noor Ismael Shale, Anthony Osoro https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Kualitas Audit, Sales Growth dan Profitabilitas terhadap Manajemen Laba pada Perusahaan IDX30 Tahun 2021-2023
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.
Kualitas Audit; Sales Growth; Profitabilitas; Manajemen Laba
Copyright (c) 2025 Intan Nur Nilamsari, Sugiharto, Yopie Diondy Kurniawan https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Rasio Keuangan Terhadap Harga Saham pada Perusahaan Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia (Bei) Periode 2019-2023
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 keuntungan secara konsisten dengan memanfaatkan aset yang dimilikinya secara efisien. DER yang tinggi menunjukkan bahwa proporsi dana yang berasal dari utang lebih besar dibandingkan modal sendiri. TATO yang tinggi mencerminkan bahwa manajemen perusahaan mampu mengoptimalkan asset yang dimiliki untuk menciptakan pendapatan yang lebih besar. Hasil penelitian ini juga diharapkan dapat bermanfaat bagi para investor untuk memberikan informasi mengenai faktor-faktor yang mempengaruhi harga saham sebelum melakukan keputusan investasi.
Copyright (c) 2025 Defha Eka Febriani, Shinta Noor Anggraeny, Permatasari Cahyaningdyah https://creativecommons.org/licenses/by-nc/4.0
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)
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 equity (ROE) terhadap harga saham. Penelitian ini memberikan implikasi penting dalam memahami faktor-faktor yang memengaruhi harga saham, khususnya peran debt to equity ratio, return on equity dan kebijakan dividen. Temuan ini diharapkan dapat membantu perusahaan dalam meningkatkan kinerja keuangan untuk mencapai harga saham yang lebih baik dan membantu investor dalam membuat keputusan investasi yang lebih tepat.
Harga Saham, Debt To Equity Ratio (DER), Return On Equity (ROE), Kebijakan Dividen, Moderasi
Copyright (c) 2025 Dhandy Dwi Kusuma Wardana, Dewi Kirowati, Permatasari Cahyaningdyah https://creativecommons.org/licenses/by-nc/4.0
The Influence Of Work Motivation, Communication and Workload On Employee Performance at PT. Pegadaian Branch Negara
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.
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
Pengaruh Penerapan Akuntansi Berbasis Akrual Terhadap Kualitas Laporan Keuangan (Studi Kasus Pemerintah Kota Palembang)
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.
Akuntansi Akrual; Laporan Keuangan; Pemerintah Daerah; Kualitas Informasi; Tata Kelola
Copyright (c) 2025 Fipiariny. S, Rahmi Aminus https://creativecommons.org/licenses/by-nc/4.0
Mendorong Akselerasi Perbankan Syariah : Strategi Menuju Pertumbuhan Berkelanjutan di Indonesia
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 pemerintah melalui kebijakan yang mendukung.
Strategi; Perbankan Syariah; Mendorong Pertumbuhan
Copyright (c) 2025 fatika Khairun Nisa, Alfredo, Andi Amri https://creativecommons.org/licenses/by-nc/4.0
Netnography Analysis : Digital Society's Perception of The Influence of Local Revenue on The Development of Palu City
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.
Digital perception, Netnography, Palu City, PAD, Regional development
Copyright (c) 2025 Selvyana, Fikry Karim, Lucyani Meldawati, Masruddin https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Likuiditas dan Ukuran Perusahaan terhadap Profitabilitas pada Perusahaan Subsektor Perbankan yang Terdaftar di BEI Tahun 2020-2023
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 berpengaruh terhadap profitabilitas dengan nilai F hitung sebesar 3,155 lebih besar daripada F tabel sebesar 3,150 dan nilai signifikansi 0,050 0,05. Likuiditas berpengaruh terhadap profitabilitas dengan nilai t hitung 1,895 lebih besar daripada t tabel 1,669 dan nilai signifikansi 0,05 > 0,05. Ukuran perusahaan berpengaruh terhadap profitabilitas dengan nilai t hitung sebesar 1,909 lebih kecil daripada t tabel sebesar 1,669 dan nilai signifikansi 0,061 > 0,05. Hasil analisis regresi menunjukkan nilai R square sebesar 0,064 atau 6,4% sedangkan sisanya 93,6% dipengaruh oleh variabel lain yang tidak diteliti. Penelitian selanjutnya diharapkan dapat menambah faktor penelitian yang tidak diteliti dalam penelitian ini.
Copyright (c) 2025 Kgs. Rafly Assidhes Putra, Msy Mikial, Crystha Armereo https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Promosi, Harga dan Lokasi terhadap Kepuasan Konsumen pada Dealer Yamaha PT. Thamrin Brothers Babat Toman
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 uji t 0,013< 0,05 dan variabel Lokasi memiliki pengaruh signifikan Terhadap Kepuasan Konsumen dengan nilai signifikan 0,004 < 0,05.
Promosi; Harga; Lokasi; Kepuasan Konsumen
Copyright (c) 2025 Herlan Junaidi, Ellen Sumiarni https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Konflik Kerja, Stress Kerja dan Disiplin Kerja terhadap Kinerja Karyawan pada PT Asialab Universal Pratama Palembang
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).
Konflik Kerja; Stress Kerja; Disiplin Kerja; Kinerja Karyawan
Copyright (c) 2025 Bella, Baidowi Abdhie, Nyayu Khairani Putri https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Ukuran Perusahaan, Dewan Komisaris dan Leverage Terhadap Kinerja Keuangan
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 sektor makanan dan minuman, penarikan sampel dilakukan dengan kriteria khusus, sehingga diperoleh 18 perusahaan dengan tahun pengamatan selama tiga tahun dengan jumlah observasi sebanyak 54 data yang dijadikan sampel. Teknik analisis data yang digunakan adalah teknik analisis linier berganda. Sebelum dilakukan regresi, sebelumnya diuji dengan uji asumsi klasik untuk memperoleh data yang Best Linier Unbias Estimate (BLUE). Temuan dari investigasi ini ukuran perusahaan tidak berdampak pada kinerja keuangan, dewan komisaris tidak berdampak secara negatif pada kinerja keuangan sedangkan leverage berdampak pada kinerja keuangan
Ukuran perusahaan; Dewan komisaris; Leverage; Kinerja keuangan
Copyright (c) 2025 Ari Puji Wicaksono, Hetty Muniroh https://creativecommons.org/licenses/by-nc/4.0
Analisis Perbandingan Kinerja Keuangan pada PT Wijaya Karya Tbk dan PT Adhi Kary Tbk Pada Tahun 2008 – 2023
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 perbandingan kinerja keuangan antar kedua perusahaan sedangkan F hitung untuk Total Asset Turn Over (TATO) dan Return on Equity (ROE) dengan Equal Variance Assumed (diasumsikan kedua varian yang sama) tidak terjadi perbandingan kinerja keuangan antar kedua perusahaan.
Kinerja Keuangan, Current Ratio (CR), Total Asset Turn Over (TATO), Return on Equity (ROE)
Copyright (c) 2025 Amilia Nanda Putri Lestari, Amin Tohari, Andi Kurniawan https://creativecommons.org/licenses/by-nc/4.0
Fintech P2P Lending dalam Pandangan Islam
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.
P2P lending syariah, fintech, akad syariah, UMKM, riba, literasi keuangan, regulasi, inklusi keuangan
Copyright (c) 2025 Yolanda Salsabila, Juliana Putri https://creativecommons.org/licenses/by-nc/4.0
Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
Pengaruh Program Sertifikasi Halal Gratis (Sehati) terhadap Minat UMKM untuk Mengajukan Sertifikasi Halal di Kemenag Kota Prabumulih
Abstract : The purpose of this study is to find out how the Free Halal Certification Program (Sehati) affects the interest of small and medium enterprises (SMEs) in applying for halal certification at the Ministry of Religious Affairs in Prabumulih City. The Halal Certification Program is the independent variable in this study, while SMEs' interest is the dependent variable. This research uses a quantitative research design, employing a questionnaire as the data collection tool, utilizing Likert scale techniques with a total of 80 respondents who fall within the characteristics of the respondents. Based on the data processing that has been done, this study shows that the results indicate that free halal certification affects SMEs' interest at the Ministry of Religious Affairs in Prabumulih City. The free halal certification program at the Ministry of Religious Affairs in Prabumulih has a significant effect on SME actors to register their businesses. Based on the hypothesis testing results regarding the effect of the halal certification variable on From the interest in MSMEs, it is obtained that the halal certification variable has an effect on MSME interest of 0.000, which is less than 0.05, where in the t-test result, it is known that the calculated t value is 2.673. Based on the simple regression test results, it is known that the certification variable has a significant effect on MSME interest to register for halal certification at the Ministry of Religious Affairs in Prabumulih City. The result of the coefficient of determination (R2) test obtained a value of 0.719, in other words, this indicates that the percentage of variation that can be explained by the variation of the independent variable is 71.9%, while the remaining 28.1% is explained by other variables not explained in this study. Abstrak : Tujuan penelitian ini adalah untuk mengetahui bagaimana Pengaruh Program Sertifikasi Halal Gratis (Sehati) Terhadap Minat Umkm Untuk Mengajukan Sertifikasi Halal Di Kemenag Kota Prabumulih. Dengan variabel Program Sertifikasi Halal yang merupakan variabel independen dalam penelitian ini dan Minat UMKM sebagai variabel dependen. Penelitian ini menggunakan desain penelitian kuantitatif dengan alat pengambilan data yang digunakan ialah kuesioner, menggunakan teknik skala likert dengan total 80 responden yang termasuk kedalam karakteristik responden. Berdasarkan hasil olah data yang telah dilakukan, penlitian ini menunjukkan hasil bahwa Hasil penelitian menunjukkan bahwa sertifikasi halal gratis berpengaruh terhadap Minat UMKM Di Kemenag Kota Prabumulih. Program sertifikasi halal gratis yang ada di Kemenag Kota Prabumuih berpengaruh secara signifikan bagi pelaku UMKM untuk mendaftarkan usahanya. Berdasarkan hasil pengujian hipotesis tentang pengaruh variabel sertifikasi halal terhadap Minat UMKM diperoleh keterangan bahwa variabel sertifikasi halal berpengaruh terhadap Minat UMKM sebesar 0,000 lebih kecil dari 0,05 di mana pada hasil uji t diketahui bahwa nilai t hitung sebesar 2,673.Berdasarkan hasil uji regresi sederhana, diketahui bahwa variabel sertfikasi berpengaruh signifikan terhadap Minat UMKM untuk mendaftarkan sertfikiasi halal di Kemenag Kota Prabumulih. Sedangkan untuk hasil uji koefisien determinan (R2) diperoleh nilai sebesar 0,719 dengan kata lain hal ini menunjukkan bahwa besar persentase variasi yang bisa dijelaskan oleh variasi dari variabel bebas yaitu sebesar 71,9% sedangakan sisanya 28,1% dijelaskan oleh variabel lain yang tidak dijelaskan dalam penelitian ini.
Copyright (c) 2025 Zayudi, M. Robby Kaharuddin , Candra https://creativecommons.org/licenses/by-nc/4.0
Faktor-Faktor Audit Delay pada Perusahaan Tekstil dan Garmen di BEI 2019 – 2021
Abstract : The purpose of this study is to provide information on the causes of audit delays in textile and garment companies which are influenced by factors of audit opinion, profitability, solvency, and company age. This study involves audit delay variables as dependent variables and independent variables which include audit opinion, profitability, solvency and company age. The type of study data is in the form of indirect data with data collection methods in the form of documentation. Data acquisition comes from the official IDX website, namely the website www.idx.com. The population in this study involved 22 textile and garment businesses listed on the IDX during the period 2019 to 2021. The use of sampling techniques in this study in the form of certain criteria until 10 companies were obtained with three years of observation as the final sample, so that the number of observations obtained was 30 data. Multiple linear regression analysis was used as a data analysis technique. This investigation provides findings where audit opinion, profitability, solvency do not have a significant impact on audit delay while business age does not negatively impact audit delay. Abstrak : Tujuan dari penelitian ini adalah untuk memberikan informasi mengenai penyebab audit delay pada perusahaan tekstil dan garmen yang dipengaruhi oleh faktor opini audit, profitabilitas, solvabilitas, dan umur perusahaan. Penelitian ini melibatkan variabel audit delay sebagai variabel dependen dan variabel independen yang meliputi opini audit, profitabilitas, solvabilitas dan umur perusahaan. Jenis data penelitian berupa data tidak langsung dengan metode pengumpulan data berupa dokumentasi. Perolehan data berasal dari situs resmi BEI yaitu situs www.idx.com. Populasi dalam penelitian ini melibatkan 22 perusahaan tekstil dan garmen yang terdaftar di BEI selama periode 2019 sampai dengan 2021. Penggunaan teknik sampling dalam penelitian ini berupa kriteria tertentu hingga diperoleh 10 perusahaan dengan tiga tahun pengamatan sebagai sampel akhir, sehingga jumlah observasi yang diperoleh sebanyak 30 data. Analisis regresi linier berganda digunakan sebagai teknik analisis data. Penelitian ini memberikan temuan dimana opini audit, profitabilitas, solvabilitas tidak memiliki pengaruh yang signifikan terhadap audit delay sedangkan umur perusahaan tidak memiliki pengaruh negatif terhadap audit delay.
Opini Audit Profitabilitas Solvabilitas Umur Perusahaan Audit Delay
Copyright (c) 2025 Hesti Dina Sulistyoningsih, Hetty Muniroh https://creativecommons.org/licenses/by-nc/4.0