Equivalent : Journal Of Economic, Accounting and Management最新文献

{"title":"Pengaruh Kenaikan PPN 11%, Kenaikan Harga Sembako dan Pendapatan terhadap Perilaku Konsumtif Masyarakat Kota Madiun","authors":"Rafika Putri Auliasari, Sasmito Widi Nugroho, Yopie Diondy Kurniawan","doi":"10.61994/equivalent.v3i1.662","DOIUrl":"https://doi.org/10.61994/equivalent.v3i1.662","url":null,"abstract":"Abstract : This research aims to determine the impact of a 11% VAT increase, rising staple food prices, and income on the consumer behavior of the people of Madiun City. The respondents of this study are Madiun City residents who are employed and have a steady income, with a total of 115 respondents selected through cluster sampling. Data were collected using questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, coefficient of determination tests, multiple linear regression analysis, F-tests, and T-tests, with the assistance of SPSS version 22 software. The results of the study indicate that the 11% VAT increase does not significantly affect the consumer behavior of the people of Madiun City. On the contrary, the increase in staple food prices has a significant negative effect on consumer behavior, while income has a significant positive effect on the consumer behavior of the people of Madiun City. The theoretical implications of this research include the use of consumer demand theory, which provides a deeper understanding of how economic factors influence consumer behavior. This study employs consumer demand theory and decision theory to comprehend how the VAT increase, staple food prices, and income affect the consumer behavior of the people of Madiun City, and offers economic policy insights aimed at regulating consumer behavior. The managerial implications of this research include the formulation of more effective policies to enhance financial literacy and public understanding of government economic policies. \u0000 \u0000Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh kenaikan PPN sebesar 11%, kenaikan harga sembako, dan pendapatan terhadap perilaku konsumtif masyarakat Kota Madiun. Responden penelitian ini adalah masyarakat Kota Madiun yang sudah bekerja dan memiliki pendapatan tetap, dengan jumlah responden sebanyak 115 orang yang dipilih melalui metode cluster sampling. Data dikumpulkan menggunakan kuesioner dan dianalisis menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, uji koefisien determinasi, analisis regresi linier berganda, uji F, dan uji T, dengan bantuan perangkat lunak SPSS versi 22. Hasil penelitian menunjukkan bahwa kenaikan PPN sebesar 11% tidak berpengaruh terhadap perilaku konsumtif masyarakat Kota Madiun. Sebaliknya, kenaikan harga sembako berpengaruh negatif signifikan terhadap perilaku konsumtif, sedangkan pendapatan berpengaruh positif signifikan terhadap perilaku konsumtif masyarakat Kota Madiun. Implikasi teoritis dari penelitian ini mencakup penggunaan teori permintaan konsumen yang memberikan pemahaman lebih mendalam tentang bagaimana faktor ekonomi memengaruhi perilaku konsumtif. Penelitian ini menggunakan teori permintaan konsumen dan teori keputusan untuk memahami bagaimana kenaikan PPN, harga sembako, dan pendapatan memengaruhi perilaku konsumtif masyarakat Kota Madiun, serta memberikan wawasan kebijakan ekonomi yang bertujuan mengatur perilaku konsumt","PeriodicalId":517194,"journal":{"name":"Equivalent : Journal Of Economic, Accounting and Management","volume":"3 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141920089","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kenaikan PPN 11%, Kenaikan Harga Sembako dan Pendapatan terhadap Perilaku Konsumtif Masyarakat Kota Madiun","authors":"Rafika Putri Auliasari, Sasmito Widi Nugroho, Yopie Diondy Kurniawan","doi":"10.61994/equivalent.v3i1.662","DOIUrl":"https://doi.org/10.61994/equivalent.v3i1.662","url":null,"abstract":"Abstract : This research aims to determine the impact of a 11% VAT increase, rising staple food prices, and income on the consumer behavior of the people of Madiun City. The respondents of this study are Madiun City residents who are employed and have a steady income, with a total of 115 respondents selected through cluster sampling. Data were collected using questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, coefficient of determination tests, multiple linear regression analysis, F-tests, and T-tests, with the assistance of SPSS version 22 software. The results of the study indicate that the 11% VAT increase does not significantly affect the consumer behavior of the people of Madiun City. On the contrary, the increase in staple food prices has a significant negative effect on consumer behavior, while income has a significant positive effect on the consumer behavior of the people of Madiun City. The theoretical implications of this research include the use of consumer demand theory, which provides a deeper understanding of how economic factors influence consumer behavior. This study employs consumer demand theory and decision theory to comprehend how the VAT increase, staple food prices, and income affect the consumer behavior of the people of Madiun City, and offers economic policy insights aimed at regulating consumer behavior. The managerial implications of this research include the formulation of more effective policies to enhance financial literacy and public understanding of government economic policies. \u0000 \u0000Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh kenaikan PPN sebesar 11%, kenaikan harga sembako, dan pendapatan terhadap perilaku konsumtif masyarakat Kota Madiun. Responden penelitian ini adalah masyarakat Kota Madiun yang sudah bekerja dan memiliki pendapatan tetap, dengan jumlah responden sebanyak 115 orang yang dipilih melalui metode cluster sampling. Data dikumpulkan menggunakan kuesioner dan dianalisis menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, uji koefisien determinasi, analisis regresi linier berganda, uji F, dan uji T, dengan bantuan perangkat lunak SPSS versi 22. Hasil penelitian menunjukkan bahwa kenaikan PPN sebesar 11% tidak berpengaruh terhadap perilaku konsumtif masyarakat Kota Madiun. Sebaliknya, kenaikan harga sembako berpengaruh negatif signifikan terhadap perilaku konsumtif, sedangkan pendapatan berpengaruh positif signifikan terhadap perilaku konsumtif masyarakat Kota Madiun. Implikasi teoritis dari penelitian ini mencakup penggunaan teori permintaan konsumen yang memberikan pemahaman lebih mendalam tentang bagaimana faktor ekonomi memengaruhi perilaku konsumtif. Penelitian ini menggunakan teori permintaan konsumen dan teori keputusan untuk memahami bagaimana kenaikan PPN, harga sembako, dan pendapatan memengaruhi perilaku konsumtif masyarakat Kota Madiun, serta memberikan wawasan kebijakan ekonomi yang bertujuan mengatur perilaku konsumt","PeriodicalId":517194,"journal":{"name":"Equivalent : Journal Of Economic, Accounting and Management","volume":"4 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141919604","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Ukuran Perusahaan, Leverage, Struktur Modal dan Likuiditas terhadap Kinerja Keuangan (Studi Kasus Perusahaan Subsektor Farmasi yang Terdaftar di BEI Tahun 2018-2022)","authors":"Jayandhika Bagus Kun Ardiansyah, RB. Iwan Noor Suhasto, Permatasari Cahyaningdyah","doi":"10.61994/equivalent.v3i1.663","DOIUrl":"https://doi.org/10.61994/equivalent.v3i1.663","url":null,"abstract":"Abstract : In the era of globalization, especially during the COVID-19 pandemic, the consumer goods industry, particularly the pharmaceutical subsector, has experienced rapid growth. Consequently, companies must manage aspects such as company size, leverage, capital structure, and liquidity to achieve optimal financial performance amid increasing competition. This study aims to examine the influence of company size, leverage, capital structure, and liquidity on the financial performance of pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the period 2018-2022. This research employs a quantitative method. The sampling method used is purposive sampling, resulting in a sample of 11 pharmaceutical companies in Indonesia. This study uses classical assumption tests and hypothesis testing using SPSS (Statistical Program for Social Science) version 22. The results indicate that company size, leverage, and liquidity significantly influence financial performance, while capital structure does not affect the financial performance of pharmaceutical companies in Indonesia. The implications of this research suggest that leverage can provide practical benefits for pharmaceutical company management to fund expansion and R&D without requiring substantial equity capital, and can also reduce taxable income in accordance with Indonesian tax regulations.\u0000Abstrak : Di era globalisasi saat terjadi COVID-19, industri barang konsumsi, khususnya subsektor farmasi, berkembang pesat sehingga perusahaan harus mengelola aspek-aspek seperti ukuran perusahaan, leverage, struktur modal, dan likuiditas untuk mencapai kinerja keuangan optimal di tengah persaingan yang meningkat. Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, leverage¸ struktur modal, dan likuiditas terhadap kinerja keuangan perusahaan subsektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Penelitian ini menggunakan metode kuantitatif. Pengambilan sampel penelitian dilakukan dengan metode purposive sampling sehingga diperoleh sampel sebanyak 11 perusahaan farmasi di Indonesia. Penelitian ini menggunakan uji asumsi klasik dan uji hipotesis menggunakan aplikasi SPSS (Statistical Program for Social Science) versi 22. Hasil penelitian ini menunjukan bahwa ukuran perusahaan, leverage, dan likuiditas berpengaruh terhadap kinerja keuangan. Sedangkan struktur modal tidak berpengaruh terhadap kinerja keunagan perusahaan farmasi diindonesia. Implikasi dalam penelitian ini menunjukkan bahwa leverage dapat memberikan manfaat praktis bagi manajemen perusahaan farmasi untuk mendanai ekspansi dan R&D tanpa harus mengeluarkan modal ekuitas yang besar, serta dapat mengurangi penghasilan kena pajak sesuai dengan ketentuan perpajakan di Indonesia.","PeriodicalId":517194,"journal":{"name":"Equivalent : Journal Of Economic, Accounting and Management","volume":"11 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141920666","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Sistem Informasi Akuntansi, Pengalaman Kerja dan Kemampuan Teknik Personal terhadap Kualitas Laporan Keuangan","authors":"Harvin Eko Cahyono, Sasmito Widi Nugroho, Hamim Tohari","doi":"10.61994/equivalent.v3i1.664","DOIUrl":"https://doi.org/10.61994/equivalent.v3i1.664","url":null,"abstract":"Abstract : Financial reports can show the performance of a company. Quality cooperative financial reports are needed as a form of cooperative accountability towards cooperative members. There are several factors that influence the quality of financial reports, including accounting information systems, work experience and personal technical abilities. This research aims to examine the influence of accounting information systems, work experience and personal technical abilities on the quality of financial reports. The population in this research is savings and loan cooperatives in the Madiun City area. The method used in this research is a quantitative method. The sampling technique in this research used purposive sampling. Research data comes from questionnaires distributed to 82 respondents. The data analysis technique used is multiple linear regression analysis using the SPSS version 22 application. The results of this research show that accounting information systems, work experience and personal technical abilities have a partial positive effect on the quality of financial reports.\u0000Abstrak : Laporan keuangan dapat menunjukkan kinerja suatu perusahaan. Laporan keuangan koperasi yang berkualitas diperlukan sebagai bentuk pertanggungjawaban koperasi terhadap anggota koperasi. Terdapat beberapa faktor yang memengaruhi kualitas laporan keuangan antara lain sistem informasi akuntansi, pengalaman kerja, dan kemampuan teknik personal. Penelitian ini bertujuan untuk menguji pengaruh sistem informasi akuntansi, pengalaman kerja dan kemampuan teknik personal terhadap kualitas laporan keuangan. Populasi dalam penelitian ini adalah koperasi simpan pinjam di wilayah Kota Madiun. Metode yang digunakan pada penelitian ini adalah metode kuantitatif. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Data penelitian bersumber dari kuesioner yang dibagikan kepada 82 responden. Teknik analisis data yang digunakan adalah analisis regresi linear berganda menggunakan aplikasi SPSS versi 22. Hasil penelitian ini menunjukkan bahwa sistem informasi akuntansi, pengalaman kerja dan kemampuan teknik personal berpengaruh positif secara parsial terhadap kualitas laporan keuangan.","PeriodicalId":517194,"journal":{"name":"Equivalent : Journal Of Economic, Accounting and Management","volume":"6 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141921134","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Pengembangan Karir, Komitmen Organisasi, Kepuasan Kerja dan Stres Kerja terhadap Turnover Intention Karyawan pada PT. Hyunki Abhimata Perkasa Palembang","authors":"Emelda Yani, Yunidar Erlina, Ernawati., Noviarni, Ellen Sumiarni","doi":"10.61994/equivalent.v2i2.644","DOIUrl":"https://doi.org/10.61994/equivalent.v2i2.644","url":null,"abstract":"Abstract : This research aims to determine whether there is an influence of Career Development, Organizational Commitment, Job Satisfaction and Job Stress on the Turnover Intention of PT Hyunki Abhimata Perkasa Palembang employees. The population and sample in this study were 43 people from all employees of PT Hyunki Abhimata Perkasa Palembang. The analysis technique used is multiple linear analysis which is processed using the Statistical Product and Service Solution (SPSS) version 25 computer program. The research results show that there is an influence of Career Development, Organizational Commitment, Job Satisfaction and Job Stress on the Turnover Intention of PT Hyunki Abhimata Perkasa Palembang employees. With a significant F of 0.000<0.05. Multiple linear regression equation 5.109+0.001X1–0.088X2– 0.032X3 + 0.328X4 + e. There is no influence of career development on employee turnover intention at PT Hyunki Abhimata Perkasa Palembang with a significant value of 0.996>0.05. There is no influence of organizational commitment on employee turnover intention at PT Hyunki Abhimata Perkasa Palembang with a significant value of 0.485 > 0.05. There is no influence of job satisfaction on employee turnover intention at PT Hyunki Abhimata Perkasa Palembang with a significant value of 0.781>0.05. There is an influence of work stress on employee turnover intention at PT Hyunki Abhimata Perkasa Palembang with a significant value of 0.002 <0.05.\u0000Abstrak : Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh Pengembangan Karir, Komitmen Organisasi, Kepuasan Kerja dan Stres Kerja Terhadap Turnover Intention karyawan PT Hyunki Abhimata Perkasa Palembang. Populasi dan sampel dalam penelitian ini sebanyak 43 orang dari seluruh karyawan PT Hyunki Abhimata Perkasa Palembang. Teknik analisis yang digunakan adalah analisis linier berganda yang diolah dengan menggunakan bantuan program computer Statistical Product and Service Solution (SPSS) versi25. Hasil penelitian menunjukan bahwa ada pengaruh Pengembangan Karir, Komitmen Organisasi, Kepuasan Kerja dan Stres Kerja Terhadap Turnover Intention karyawan PT Hyunki Abhimata Perkasa Palembang. Dengan signifikan F sebesar 0,000<0,05. Persamaan regresi linear berganda 5.109+0,001X1–0,088X2– 0,032X3 + 0,328X4 + e. Tidak terdapat Pengaruh Pengembangan Karir TerhadapTurnover Intention Karyawan PT Hyunki Abhimata Perkasa Palembang dengan nilai signifikan sebesar 0,996>0,05. Tidak Terdapat Pengaruh Komitmen Organisasi Terhadap Turnover Intention Karyawan PT Hyunki Abhimata Perkasa Palembang dengan nilai signifikan sebesar 0,485 > 0,05. Tidak Terdapat PengaruhKepuasan Kerja Terhadap Turnover Intention Karyawan PT Hyunki Abhimata Perkasa Palembang dengan nilai signifikan sebesar 0,781>0,05. Terdapat Pengaruh Stres Kerja Terhadap Turnover Intention Karyawan PT Hyunki Abhimata Perkasa Palembang dengan nilai signifikan sebesar 0,002 <0,05.","PeriodicalId":517194,"journal":{"name":"Equivalent : Journal Of Economic, Accounting and Management","volume":" 47","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141827556","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Pengungkapan Emisi Karbon Perusahaan dalam Laporan Tahunan dan Keberlanjutan Subsektor Transportasi sebagai Bentuk Legitimasi Perusahaan","authors":"Amanda Oktariyani, Analisis Pengungkapan, Emisi Karbon, perusahaan dalam, Laporan Tahunan, dan Keberlanjutan, Subsektor Transportasi, Bentuk Legitimasi Perusahaan","doi":"10.61994/equivalent.v2i2.633","DOIUrl":"https://doi.org/10.61994/equivalent.v2i2.633","url":null,"abstract":"Abstract : This research aims to spread carbon emissions which are part of the company's desire report. In accordance with OJK Regulation Number 51 of 2017, public companies are required to submit request reports either separately or as a single unit in the Annual Report. However, the extent of disclosure regarding carbon emissions has not been fully regulated so that in this study the disclosures explained will be adjusted to items received from various previous studies. The population in this research are companies in the transportation industry subsector. The research results show that the subsector companies sampled in this study have distributed carbon emissions both in their annual reports and corporate sustainability reports. If viewed from legitimacy theory, this means that the company uses this disclosure as a form of obligation to society and the government which is currently prioritizing climate change mitigation efforts..\u0000Abstrak : Penelitian  ini  bertujuan  untuk  menganalisis  pengungkapan  emisi  karbon  yang  merupakan  bagian  dari  laporan  keberlanjutan  perusahaan. Sesuai  Peraturan  OJK  Nomor  51  Tahun  2017, perusahaan  publik  wajib  menyampaikan  laporan  keberlanjutan  baik  dibuat  secara  terpisah  maupun  dibuat  satu  kesatuan  dalam  Laporan  Tahunan. Namun,  luasnya  pengungkapan  mengenai  emisi  karbon  ini  belum  diatur  secara  lengkap  sehingga  pada  penelitian  ini  pengungkapan  yang  dianalisis  akan  disesuaikan  dengan  item  yang  diadopsi  dari  berbagai  penelitian  terdahulu. Populasi  dalam  penelitian  ini  adalah  perusahaan  subsektor  transportasi  industri. Hasil  penelitian  menunjukkan  bahwa  perusahaan  subsektor  yang  menjadi  sampel  dalam  penelitian  ini  telah  membuat  pengungkapan  emisi  karbon  baik  dalam  laporan  tahunan  dan  laporan  keberlajutan  perusahaan. Hal  ini  jika  ditinjau  dari  teori  legitimasi  berarti  perusahaan  menggunakan  pengungkapan  ini  sebagai  bentuk  kewajibannya  terhadap  masyarakat  maupun  pemerintah  yang  saat  ini  mengedepankan  upaya  mitigasi  perubahan  iklim","PeriodicalId":517194,"journal":{"name":"Equivalent : Journal Of Economic, Accounting and Management","volume":"35 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141650031","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Pengaruh Budaya Organisasi dan Motivasi Kerja terhadap Kinerja Karyawan","authors":"Muhidin, Januar Ida Wibowati","doi":"10.61994/equivalent.v2i2.627","DOIUrl":"https://doi.org/10.61994/equivalent.v2i2.627","url":null,"abstract":"Abstract : This research was conducted to determine the influence of organizational culture and work motivation on employee performance. The data obtained in this research comes from the answers to questionnaires distributed to each respondent from PT. Dwitunggal Abadi Permai. The population in this study was all employees at PT. Dwitunggal Permai Jakarta, totaling 300 people. Meanwhile, the number of samples in this study was 75. The results obtained from regression analysis using the SPSS version 22 tool show that the results of the linear regression equation, Y = 0.219 + 0.332) has a significant influence in improving employee performance (Y).\u0000Abstrak : Penelitian ini dilakukan untuk mengetahui pengaruh budaya organisasi dan motivasi kerja terhadap kinerja karyawan. Data yang diperoleh dalam penelitian ini adalah bersumber dari jawaban-jawaban kuisioner yang dibagikan terhadap setiap responden dari PT.Dwitunggal Abadi Permai. Populasi dalam penelitian ini adalah seluruh karyawan Pada PT.Dwitunggal Permai Jakarta yang berjumlah 300 orang. Sedangkan, jumlah sampel dalam penelitian ini yaitu sebanyak 75. Hasil yang didapat dari analisis regresi dengan mengunakan alat SPSS versi 22  menunjukkan bahwa hasil persamaan regresi linier, Y = 0,219 + 0,332 X1 + 0,449 X2 menunjukan variabel  Budaya Organisasi (X1)  dan Motivasi (X2) memiliki pengaruh yang signifikan dalam meningkatkan kinerja karyawan(Y).","PeriodicalId":517194,"journal":{"name":"Equivalent : Journal Of Economic, Accounting and Management","volume":" 31","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141672593","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Pelatihan Kerja, Pemberdayaan Karyawan dan Lingkungan Kerja terhadap Kinerja Karyawan PT. Etika Sumber Alam Palembang","authors":"Fira Nurislami, Ulil Amri","doi":"10.61994/equivalent.v2i1.591","DOIUrl":"https://doi.org/10.61994/equivalent.v2i1.591","url":null,"abstract":"Abstract : The problem formulation is the Influence of Job Training, Employee Empowerment and Work Environment on PT Etika Sumber Alam Palembang Natural Resources Ethics. The purpose of this research is to test whether the influence of employee empowerment work training and the work environment influences employee performance at PT. Etika Sumber Alam Palembang Natural Resources Ethics Simultaneously and partially. Based on the research results obtained from the multiple linear regression equation Y = 1,916+0.271 Therefore, the significance value is much smaller than constant (a) 0.05, it can be stated that the independent variable includes Job Training (X1). Employee Empowerment (X2) and Work Environment X3) Simultaneously and together significantly influence Employee Performance (Y). The results of the T Test show that the calculated t for the Job Training Variable = 3.657 with a significance value of 0.11<0.05, which means there is a significant influence of job training on the performance of PT employees. Palembang Natural Resources Ethics. The test results show that the t count on the employee empowerment variable is 3.965 with a significance value of 0.47 - 0.05, which means there is a significant influence of employee empowerment on employee performance at PT. Palembang Natural Resources Ethics Calculation test results on the work environment variable = 4,165 with a significance value of 0.00 - 0.05, which means there is a significant influence of the work environment on PT Etika Sumber Alam Palembang Natural Resources Ethics The conclusion that can be drawn is that Job Training Empowers Employees and the Work Environment of PT. Etika Sumber Alam Palembang has a significant influence on PT Etika Sumber Alam Palembang.\u0000Abstrak : Rumusan masalah adalah Pengaruh Pelatihan Kerja, Pemberdayaan Karyawan danLingkungan Kerja Terhadap Kinerja Karyawan PT. Etika Sumber Alam Palembang. Tujuan penelitian ini yaitu untuk menguji apakah Pengaruh pelatihan Kerja Pemberdayaan Karyawan Dan Lingkungan Kerja Berpengaruh Terhadap Kinerja Karyawan Pada PT. Etika Sumber Alam Palembang Secara simultan dan parsial. Berdasarkan hasil penelitian yang diperoleh dari persamaan regresi linier berganda Y = 1.916 +0,271 X1+0,319 X2+0,354 X3+e Dengan menggunakan SPSS 21. Hasil Uji F hitung sebesar 7.543 dengan signifikansi 0,000. Oleh karena itu nilaisignifikansi jauh lebih kecil daripada konstan (a) 0,05 maka dapat dinyatakan bahwa variabel independen yang meliputi Pelatihan Kerja (X1). Pemberdayaan Karyawan (X2) dan Lingkungan Kerja X3) Secara simultan dan bersama sama memengaruhi Kinerja Karyawan (Y) secara signifikan. Hasil Uji T menunjukan t hitung Pada Variabel Pelatihan kerja = 3,657 dengan nilai signifikansi 0,11<0, 05 yang berarti ada pengaruh signifikan pelatihan kerja terhadap kinerja karyawan PT. Etika Sumber Alam Palembang. Hasil uji t menunjukan t hitung pada variabel Pemberdayaan karyawan = 3,965 dengan nilai signifikansi 0,47< 0,05 yang berarti ada pengaru","PeriodicalId":517194,"journal":{"name":"Equivalent : Journal Of Economic, Accounting and Management","volume":" 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141678270","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengendalian Internal Kas Masjid Berbasis Amanah dan Muraqabah","authors":"Firdaus Reffiandra, Venantya Asmandani, F. Ilmu, Sosial, Ilmu Politik, U. Jember, Pengendalian Internal, Kas, Masjid","doi":"10.61994/equivalent.v2i2.605","DOIUrl":"https://doi.org/10.61994/equivalent.v2i2.605","url":null,"abstract":"Abtract : The aim of this research is to analyze the internal cash control implemented at the Al-Mubarok Mosque, Banyuwangi Regency, based on trust and muraqabah. This research uses a qualitative approach with descriptive methods. Starting with data collection in the form of observations, interviews and documentation. This research technique involves evaluating the implementation of internal control implemented in the Al-Mubarok Mosque and its relationship to the financial management process. The research results show that the mosque management has implemented internal control methods to manage the mosque's finances with trust and muraqabah. Starting with recording the mosque's money or cash to making complex financial reports as a form of accountability to the congregation.\u0000Abstrak : Tujuan dari penelitian ini menganalisis pengendalian internal yang diterapkan pada sebuah Masjid Al-Mubarok Kabupaten Banyuwangi berbasis amanah dan muraqabah. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Diawali dengan pengumpulan data berupa observasi, wawancara, dan dokumentasi. Teknik penelitian ini dengan cara mengevaluasi pelaksanaan pengendalian internal yang diterapkan dalam Masjid Al-Mubarok dan keterkaitannya dengan proses pengelolaan keuangan.Hasil penelitian menunjukkan bahwa pengurus masjid telah menerapkan metode pengendalian internal sebagai pengelolaan keuangan masjid dengan amanah dan muraqabah. Dimulai dengan pencatatan uang atau kas masjid hingga membuat laporan keuangan secara kompleks sebagai bentuk pertangguangjawaban kepada para jamaah.","PeriodicalId":517194,"journal":{"name":"Equivalent : Journal Of Economic, Accounting and Management","volume":"74 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141348051","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Gaya Kepemimpinan dan Kompensasi terhadap Kinerja Pegawai Kantor BPN Kota Makassar Sulawesi Selatan","authors":"Muh. Ikramatullah, Agung Widhi Kurniawan, Zaenal Ruma, M. Ikhwan Maulana Haeruddin, Muhammad Ilham Wardhana Haeruddin","doi":"10.61994/equivalent.v2i2.593","DOIUrl":"https://doi.org/10.61994/equivalent.v2i2.593","url":null,"abstract":"Abstract :This research aims to determine empirically the influence of leadership style and compensation on the performance of BPN employees in the city of Makassar, South Sulawesi. The sample used was 50 employees who were used as respondents. This research is quantitative research that uses primary and secondary data. The data analysis technique used is Multiple Linear Regression using statistical product and service solution (SPSS). The results of this study show that the influence of leadership style has a positive and significant effect on employee performance, and compensation has a positive but not significant effect on employee performance as well as leadership style and compensation. Simultaneously has a positive and significant effect on employee performance.\u0000 Abstrak : Penelitian ini bertujuan untuk mengetahui secara empiris pengaruh Gaya kepemimpinan dan kompensasi terhadap kinerja pegawai BPN kota MakasssarSulawesi Selatan. Adapun sampel yang digunakan sebanyak 50 orang pegawai yang  dijadikan responden. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data primer dan sekunder. Teknik analisis data yang digunakana dalah Regresi Linear Berganda dengan menggunakan statistical product andservice solution ( SPSS ).Hasil penelitian ini menunjukkan bahwa pengaruh gaya kepemimpinan berpengaruh positif dan signifikan terhadap kinerja pegawai, dan kompensasi berpengaruh positif tetapi tidak signifikan terhadap kinerja pegawai serta gaya kepemimpinan dan kompensasi berpengaruh positif dan signifikan secara simultan terhadap kinerja pegawai.","PeriodicalId":517194,"journal":{"name":"Equivalent : Journal Of Economic, Accounting and Management","volume":" 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141374309","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}