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

{"title":"Pengaruh Work Life Balance dan Self Efficacy terhadap Organizational Citizenship Behavior (OCB) yang Berdampak pada Kinerja Karyawan","authors":"Syaipul Amri, Djatmiko Noviantoro, Yusro Hakimah","doi":"10.61994/equivalent.v2i2.592","DOIUrl":"https://doi.org/10.61994/equivalent.v2i2.592","url":null,"abstract":"Abstract : \u0000The aim of this research is to analyze the influence of work life balance and self efficacy on citizenship behavior (OCB) which has an impact on employee performance. The research method used is a quantitative research method, the population used is 37 people. Researchers used a sampling technique, namely the census technique or saturated sampling. Data collection can use primary sources and secondary sources, where primary data is obtained through questionnaires, documentation and observation. Meanwhile, secondary data was obtained by researchers in the form of history, profiles and HR data of PT employees. Tri Pakarta Insurance, Palembang Branch.\u0000The results of the study show that there is an effect of Work Life Balance and Self Efficacy on Organizational Citizenship Behavior (OCB) which have an impact on PT. Tri Pakarta Insurance Palembang Branch, with the equation Y = 0.407X1 + 0.334X2 + ɛ1, and the equation Z = 0.343X1 + 0.264X2 + 0.329Y + ɛ2, there is an effect of work life balance on OCB employees of PT. Tri Pakarta Insurance Palembang Branch is shown from the Original Sample value of 0.407 with a T-Statistic value of 2.641 ≥ 1.96, the P-Value is 0.009 ≤ 0.05, there is an influence of self-efficacy on OCB employees of PT. Tri Pakarta Insurance Palembang Branch is shown from the Original Sample value of 0.334 with a T-Statistic value of 2.230 ≥ 1.96, the P-Value is 0.026 ≤ 0.05, there is an influence of work life balance on the performance of employees of PT. Tri Pakarta Insurance Palembang Branch is shown from the Original Sample value of 0.343 with a T-Statistic value of 2.741 ≥ 1.96, the P-Value is 0.006 ≤ 0.05, there is the influence of self-efficacy on OCB employees of PT. Tri Pakarta Insurance Palembang Branch is shown from the Original Sample value of 0.334 with a T-Statistic value of 2.230 ≥ 1.96, the P-Value is 0.026 ≤ 0.05, there is an influence of work life balance on the performance of employees of PT. Tri Pakarta Insurance Palembang Branch is shown from the Original Sample value of 0.343 with a T-Statistic value of 2.741 ≥  1.96, the P-Value is 0.006 ≤ 0.05, there is an effect of self-efficacy on the performance of employees of PT. Tri Pakarta Insurance Palembang Branch is shown from the Original Sample value of 0.264 with a T-Statistic value of 2.229 ≥ 1.96, the P-Value is 0.026 ≤ 0.05, there is an influence of OCB on the performance of employees of PT. Tri Pakarta Insurance Palembang Branch is shown from the Original Sample value of 0.329 with a T-Statistic value of 2.127 ≥ 1.96, the P-Value is 0.034 ≤ 0.05, there is an indirect effect of work life balance on OCB which has an impact on PT Employee Performance . Tri Pakarta Insurance Palembang Branch is shown from the Original Sample value of 0.357 with a T-Statistic value of 2.559 ≥ 1.96, the P-Value is 0.011 > 0.05, there is an indirect effect of self-efficacy on OCB which has an impact on Employee Performance at PT. Tri Pakarta Insurance Palembang Branch is show","PeriodicalId":517194,"journal":{"name":"Equivalent : Journal Of Economic, Accounting and Management","volume":"52 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141273878","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 Pengendalian Persediaan Bahan Baku dengan Metode Economic Order Quantity (EOQ) pada The Arista Hotel Palembang","authors":"Rizal Effendi, Yancik Syafitri, Bulan Demand, Persediaan Penggunaan, Sisa saldo, Akhir Persen","doi":"10.61994/equivalent.v2i2.423","DOIUrl":"https://doi.org/10.61994/equivalent.v2i2.423","url":null,"abstract":"Abstract : The aim of this study is to investigate how effectively the company manages its raw material inventory using the EOQ (Economc Order Quanity) method, in comparison to the practices implemented by Arista Hotel Palembang. The method used in this study is quantitative and qualitative analysis methods. Data analysis begins by analyzing the comparison of the quantity of raw materials, the total cost of purchasing raw materials and the cost of raw materials between what The Arista Hotel Palembang has done with the Economic Order Quantity (EOQ) Method. Based on the results of the study, it is known that using the Economic Order Quantity (EOQ) method can be more efficient when compared to what The Arista Hotel Palembang does, the quantity and frequency of purchasing raw materials is less but still takes into account safety stock and reorder points. Hence, the production process is not interrupted. In addition, the purchase cost, ordering cost and storage cost of raw materials are less. Thus, it can create efficiency in raw material inventory costs. Arista Hotel Palembang in controlling raw material inventory should use the EOQ (Economic Order Quantity) method to be more efficient, and take into account safety stock and reorder points hence there is no excess inventory of raw materials (Raw Material).\u0000Abstrak : Tujuan diadakannya penelitian ini adalah untuk mengetahui sejauh mana tingkat efiesiensi perusahaan dalam melakukan pengendalian persediaan bahan baku dengan metode EOQ (Economc Order Quanity) disandingkan dengan yang sudah dilakukan The Arista Hotel Palembang. Metode yang digunakan adalah metode analisis kuantitatif dan kualitatif.  Analisis data diawali dengan melakukan analisis perbandingan kuantitas bahan baku, total biaya pembelian bahan baku dan biaya bahan baku antara yang sudah dilakukan The Arista Hotel Palembang dengan Metode Economic Order Quantity (EOQ). Berdasarkan  hasil  penelitian  diketahui  bahwa  dengan  menggunakan metode Economic Order Quantity (EOQ) dapat lebih efisien bila dibandingkan dengan yang dilakukan The Arista  Hotel  Palembang, kuantitas dan  frekuensi  pembelian bahan baku lebih sedikit namun tetap memperhitungkan safety stock dan reorder point, sehingga proses produksi tidak terganggu. Selain itu biaya pembelian, biaya pemesanan serta biaya penyimpanan bahan baku lebih sedikit sehingga dapat menciptakan efisiensi pada biaya persediaan bahan baku. The Arista Hotel Palembang dalam melakukan pengendalian persediaan bahan baku hendaknya menggunakan metode EOQ (Economic Order Quantity) agar lebih efisien, serta memperhitungkan safety stock dan reorder point agar tidak terjadi kelebihan persediaan bahan baku (Raw Material).","PeriodicalId":517194,"journal":{"name":"Equivalent : Journal Of Economic, Accounting and Management","volume":"28 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141273574","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, Motivasi, Keselamatan dan Kesehatan Kerja (K3) terhadap Kinerja Karyawan PT. Transportasi Global Mandiri Palembang","authors":"Muhammad Ryansyah, Muhammad Said, Yun Suprani","doi":"10.61994/equivalent.v2i2.453","DOIUrl":"https://doi.org/10.61994/equivalent.v2i2.453","url":null,"abstract":"Abstract : This research aims to analyze the influence of Training, Motivation, Occupational Safety and Health on the Performance of PT Employees. Mandiri Global Transportation Palembang. The population of this study were employees of PT. Mandiri Global Transportation Palembang as many as 55 people. Research using SPSS. Results of the Multiple Linear Regression Equation Y = 12.323 + 0.470 X1+ 0.193 X2+ 0.087 X3 + e 0.193. The t sig value for the training variable, motivation has a positive effect on employee performance. Meanwhile, the t sig value for the Occupational Health and Safety variable does not have a significant effect on employee performance.\u0000Abstrak : Penelitian ini bertujuan menganalisis, pengaruh Pelatihan, Motivasi, Keselamatan dan Kesehatan Kerja terhadap Kinerja Karyawan PT. Transportasi Global Mandiri Palembang. Populasi  penelitian ini karyawan PT. Transportasi Global Mandiri Palembang sebanyak 55 orang. Penelitian menggunakan SPSS. Hasil  Persamaan Regresi Linear Berganda Y = 12,323 + 0,470 X1+ 0,193 X2+ 0,087 X3 + e 0,193. Nilai t sig untuk variable pelatihan, motivasi berpengaruh posistif terhadap kinerja pegawai. Sedangkan nilai t sig untuk variable Kesehatan dan Keselamatan Kerja tidak berpangaruh signifikan terhadap kinerja pegawai.","PeriodicalId":517194,"journal":{"name":"Equivalent : Journal Of Economic, Accounting and Management","volume":"22 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141106210","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 Inflasi, Penagihan Pajak dan Penyuluhan Pajak terhadap Realisasi Penerimaan Pajak Penghasilan","authors":"Mardianti, Padriyansyah","doi":"10.61994/equivalent.v2i2.449","DOIUrl":"https://doi.org/10.61994/equivalent.v2i2.449","url":null,"abstract":"Abstract :This research basically discusses the influence of inflation, tax collection and tax counseling on the realization of tax revenues at kpp pratama palembang ilir timur, the aim is to determine the influence of inflation, tax collection and tax counseling on the realization of tax revenue at kpp pratama palembang ilir timur both partially or simultaneously. In this research, the data used is secondary data, namely reports on registered income tax receipts and the number of tax underpayment assessment letters (skpkb) published by kpp pratama palembang ilir timur and the inflation number published by the central statistics agency (bps) of palembang city on a monthly basis. Or time series for the 2020-2022 period with 36 samples. This research method uses multiple linear regression analysis. The research results show that simultaneously inflation, tax collection and tax counseling influence the realization of income tax revenues. This is proven by the significance value of the independent variable from the f test which is 0.000 < 0.05. Partially, inflation has no effect on the realization of income tax revenues. This is proven by a significance value of 0.000 < 0.05 with a t value smaller than the t table (-27.873 < 2.036). Partially, tax collection affects the realization of income tax revenues. This is indicated by the calculated t value being greater than the t table (27.621> 2.036). Partially, tax counseling has an effect on tax revenue. This is indicated by the calculated t value being greater than the t table (6.807> 2.036).\u0000Abstrak : Penelitian ini pada dasarnya membahas tentang pengaruh inflasi, penagihan pejak dan penyuluhan pajak terhadap realisasi penerimaan pajak di kpp pratama palembang ilir timur, tujuan untuk mengetahui pengaruh pada Inflasi, Penagihan Pajak dan Penyuluhan Pajak Terhadap Realisasi Penerimaan Pajak di KPP Pratama Palembang Ilir Timur baik secara parsial maupun secara simultan. Dalam Penelitian ini data yang digunakan adalah data sekunder, yaitu laporan penerimaan pajak penghasilan yang terdaftar serta jumlah surat ketetapan pajak kurang bayar (SKPKB) yang diterbitkan oleh KPP Pratama Palembang Ilir Timur dan Jumlah Inflasi yang dipublikasikan Badan Pusat Statistik (BPS) kota Palembang secara bulanan atau Time series pada priode 2020-2022 sebanyak 36 sampel. Adapun metode Penelitian ini menggunakan analisis regresi linier berganda. Hasil Penelitian menujukkan bahwa secara simultan Inflasi, Penagihan Pajak dan Penyuluhan Pajak berpengaruh Terhadap Realisasi Penerimaan Pajak Penghasilan. Hal tersebut dibuktikan dengan nilai signifikasi variabel bebas dari uji F adalah 0,000 < 0,05. Secara Parsial Inflasi tidak berpengaruh terhadap realisasi penerimaan pajak penghasilan. Hal tersebut dibuktikan dengan nilai signifikansi 0,000 < 0,05 dengan nilai thitung lebih kecil dari t tabel(-27,873< 2,036). Secara Parsial Penagihan pajak berpengaruh terhadap realisasi penerimaan pajak penghasilan. Hal tersebut ditunjukkan denga","PeriodicalId":517194,"journal":{"name":"Equivalent : Journal Of Economic, Accounting and Management","volume":"62 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141123401","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 Modernisasi Sistem Administrasi Perpajakan, Sanksi Pajak dan Kesadaran Wajib Pajak terhadap Kerpatuhan Wajib Pajak Orang Pribadi","authors":"Adelia Stevani, Padriyansyah","doi":"10.61994/equivalent.v2i2.446","DOIUrl":"https://doi.org/10.61994/equivalent.v2i2.446","url":null,"abstract":"Abstract : This research aims to determine the effect of modernization of the tax administration system, tax sanctions and taxpayer awareness on taxpayer compliance at KPP Pratama Palembang Seberang Ulu. To analyze the data, researchers used descriptive statistical tests, validity tests, classical assumption tests (normality test, multicollinearity test and heteroscedasticity test), multiple linear regression, hypothesis tests (t test and F test) and coefficient of determination test (R2). The results of the research show that there is an influence of modernization of the tax administration system, tax sanctions, and taxpayer awareness on individual taxpayer compliance at KPP Pratam Palembang Across Ulu. This is proven by using the F test which shows that the Sig value. 0.000< 0.05. Judging from the results of the partial test, the tax administration system modernization variable does not have a positive effect on taxpayer compliance, while the tax sanctions and taxpayer awareness variables have a positive effect. This test is proven by the t table value being smaller than the calculated t, and the sig value is smaller than 0.05.\u0000Abstrak : Penelitian ini bertujuan untuk mengetahui Pengaruh Modernisasi Sistem Administrasi Perpajakan, Sanksi Pajak, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Palembang Seberang Ulu. Untuk menganalisis data, peneliti menggunakan uji statistik deskritif, uji validitas, uji asumsi klasik (uji normalitas, uji multikolinearitas, dan uji heterokedastisitas), regresi linier berganda, uji hipotesis (uji t dan uji F) dan uji koefisien determinasi (R2 ). Hasil penelitian menunjukkan bahwa terdapat pengaruh modernisasi sistem administrasi pajak, sanksi pajak, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi pada KPP Pratam Palembang seberang Ulu. Hal ini dibuktikan dengan menggunakan Uji F yang menunjukkan bahwa nilai Sig. 0.000< 0.05. Dilihat dari hasil uji parsial diaman variabel modernisasi sistem administrasi perpajakan tidak berpengaruh positif  terhadap kepatuhan wajib pajak, sedangkan variabel sanksi pajak dan kesadaran wajib pajak berpengaruh positif, uji ini dibuktikan dari nilai t tabel lebih kecil daripada t hitung, dan nilai sig lebih kecil daripada 0.05. ","PeriodicalId":517194,"journal":{"name":"Equivalent : Journal Of Economic, Accounting and Management","volume":"127 21","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140977599","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 Akuntabilitas Auditor dan Time Budget Pressure terhadap Kualitas Audit pada KAP di Kota Palembang","authors":"Dyna Novarina Yushal, D. Septa, Aryani, Dimas Erdhinta Pratama Putra","doi":"10.61994/equivalent.v2i2.428","DOIUrl":"https://doi.org/10.61994/equivalent.v2i2.428","url":null,"abstract":"Abstract : This study aims to find out it the effect of auditor accountability and time budget pressure on audit quality at public accounting firms in Palembang City. The data collection method uses primary data obtained through the distribution of questionnaires to 45 auditor respondents working at KAP Palembang. The samples in this study were determined using purposive sampling. Data analysis techniques using analysis tools with the help of SPSS Version 25 program multiple linear regression test and classical assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing is carried out by F test, t test and determination test (R²). The results of this study show that: 1. Auditor accountability and time budget pressure simultaneously have a significant effect on audit quality. 2. Auditor accountability has a significant effect on audit quality. 3. Time budget pressure does not have a significant effect on audit quality.\u0000Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas auditor dan time budget pressure terhadap kualitas audit pada Kantor Akuntan Publik di Kota Palembang. Metode pengumpulan data menggunakan data primer yang diperoleh melalui pembagian kuisioner kepada 45 responden auditor yang bekerja di KAP Palembang. Sampel dalam penelitian ini ditentukan dengan menggunakan purposive sampling. Teknik analisis data menggunakan alat analisis  dengan bantuan program SPSS Versi 25 uji regresi linier berganda dan uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinieritas, dan uji heteroskedastisitas. Pengujian hipotesis dilakukan dengan uji F, uji t dan uji koefisien determinasi(R²). Hasil penelitian ini menunjukkan bahwa: 1. Akuntabilitas auditor dan time budget pressure secara simultan berpengaruh signifikan terhadap Kualitas Audit. 2. Akuntabilitas Auditor berpengaruh signifikan terhadap Kualitas audit. 3. Time Budget Pressure tidak berpengaruh signifikan terhadap Kualitas Audit.","PeriodicalId":517194,"journal":{"name":"Equivalent : Journal Of Economic, Accounting and Management","volume":"78 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140677203","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 TARIF, KEPERCAYAAN DAN E-SERVICE QUALITY TERHADAP KEPUASAN PENGGUNA JASA MARPOKEN DELIVERY DI DESA GUNUNG TUA","authors":"Maysaroh Hasibuan, Annio Indah, Lestarida Nasution, N. Aslami, Masyaraoh Hasibuan","doi":"10.61994/equivalent.v2i2.416","DOIUrl":"https://doi.org/10.61994/equivalent.v2i2.416","url":null,"abstract":"Abstract : The research aims to analyze the influence of tariffs, trust and e-service quality on user satisfaction with Marpoken Delivery services in Gunung Tua Jae Village, Panyabungan District, Mandailing Natal Regency. Quantitative research techniques were used in this research. The Gunung Tua Jae community served as the research sample, and non-probability sampling was used with a final sample size of 100 participants. Using questionnaires for data collection. SPSS was used to process the collected primary data. The research results show that first, with a substantial value of 0.020 to 0.05, tariffs have a good and significant effect on user satisfaction of Marpoken Delivery services in Gunung Tua Village. Second, with a substantial value of 0.019 to 0.05, trust has a positive and significant effect on user satisfaction of Marpoken Delivery services in Gunung Tua Jae Village. Third, E-Service Quality has a positive and significant effect on User Satisfaction of Marpoken Delivery services in Gunung Tua Jae Village with a significant value of 0.010 < 0.05. Fourth, simultaneously Tariff, Trust and E-Service Quality have a positive and significant effect on User Satisfaction with a significant value of 0.001 < 0.05.\u0000Abstrak : Penelitian bertujuan untuk menganalisis Pengaruh Tarif, Kepercayaan dan E-Service Quality Terhadap Kepuasan Pengguna Jasa Marpoken Delivery di Desa Gunung Tua Jae Kecamatan Panyabungan Kabupaten Mandailing Natal. Teknik penelitian kuantitatif digunakan dalam penelitian ini. Komunitas Gunung Tua Jae dijadikan sebagai sampel penelitian, dan pengambilan sampel non-probabilitas digunakan dengan ukuran sampel akhir 100 peserta. Menggunakan kuesioner untuk pengumpulan data. SPSS digunakan untuk mengolah data primer yang terkumpul.Hasil penelitian menunjukkan bahwa pertama, dengan nilai substansial 0,020 hingga 0,05, tarif berpengaruh baik dan signifikan terhadap kepuasan pengguna jasa Marpoken Delivery di Desa Gunung Tua. Kedua, dengan nilai substansial 0,019 hingga 0,05 kepercayaan berpengaruh positif dan signifikan terhadap kepuasan pengguna jasa Marpoken Delivery di Desa Gunung Tua Jae. Ketiga, E-Service Quality berpengaruh positif dan signifikan terhadap Kepuasan Pengguna jasa Marpoken Delivery di Desa Gunung Tua Jae dengan nilai signifikan 0,010 < 0,05. Keempat, secara simultan Tarif, Kepercayaan dan E-Service Quality berpengaruh positif dan signifikan terhadap Kepuasan Pengguna dengan nilai signifikan 0,001 < 0,05.","PeriodicalId":517194,"journal":{"name":"Equivalent : Journal Of Economic, Accounting and Management","volume":"29 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140421496","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 PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP RETURN ON ASSETS (ROA) PT FAST FOOD INDONESIA PERIODE 2019 – 2022","authors":"Lutfika Arifa Faizati, Hwihanus","doi":"10.61994/equivalent.v2i2.377","DOIUrl":"https://doi.org/10.61994/equivalent.v2i2.377","url":null,"abstract":"Abstract : This research explores the history of the fastfood industry in Indonesia, tracing its rise and explaining the dynamics of a varied and competitive economy. Organizations in this field must improve operational efficiency and financial strategies to achieve optimal financial performance in the face of increasing competition. The study's main objective is to examine the effect of cash, accounts receivable, and inventory turnover on PT Fast Food Indonesia's return on assets (ROA) from 2019 to 2022. An essential measure of a company's financial health, ROA shows how well a business can turn its assets into profits. The research data came from PT Fast Food Indonesia's annual financial statements from 2019 to 2022, and the technique used was regression analysis. Based on the findings, asset utilization efficiency and ROA are significantly affected by accounts receivable and inventory turnover but not cash turnover.\u0000Abstrak : Penelitian ini menggali sejarah industri makanan cepat saji di Indonesia, menelusuri kebangkitannya dan menjelaskan dinamika perekonomian yang bervariasi dan kompetitif. Untuk mencapai kinerja keuangan yang optimal dalam menghadapi persaingan yang semakin ketat, organisasi di bidang ini harus meningkatkan efisiensi operasional dan strategi keuangan. Menguji pengaruh kas, piutang, dan perputaran persediaan terhadap return on assets (ROA) PT Fast Food Indonesia pada tahun 2019 hingga 2022 menjadi tujuan utama penelitian. Salah satu ukuran penting kesehatan keuangan perusahaan, ROA menunjukkan seberapa baik bisnis mampu mengubah asetnya menjadi keuntungan. Data penelitian berasal dari laporan keuangan tahunan PT Fast Food Indonesia tahun 2019 hingga 2022, dan teknik yang digunakan adalah analisis regresi. Berdasarkan temuan ini, efisiensi pemanfaatan aset dan ROA secara signifikan dipengaruhi oleh perputaran piutang dan perputaran persediaan, namun tidak oleh perputaran kas.","PeriodicalId":517194,"journal":{"name":"Equivalent : Journal Of Economic, Accounting and Management","volume":"224 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139894776","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 PENERAPAN AKUNTANSI ASET TETAP PADA KABUPATEN PATI JAWA TENGAH","authors":"Silvi Purnama Devi, Ari Utomo Saputra","doi":"10.61994/equivalent.v2i2.368","DOIUrl":"https://doi.org/10.61994/equivalent.v2i2.368","url":null,"abstract":"Abstract : Fixed assets are resources that clearly have a valuable life of more than one year that are utilized or expected to be utilized in local government operations or for the common good. This research aims to determine the classification, measurement and disclosure of fixed asset bookkeeping applications at Pati Regency Regional Financial and Resource Institutions using government bookkeeping principles. The accounting rules governing the creation and presentation of government financial accounts are known as Government Accounting Standards (SAP). This study uses library research methodology in a qualitative way. This can be achieved by comparing how fixed asset accounting is implemented in the Regional Financial and Resource Institutions of Pati Regency using PSAP No. 07. The results of this research indicate that compliance with the preparation of financial reports at the Regional Asset Financial Institution in the Pati Region is in accordance with Government Accounting Standards Statement No. 07 of 2010 and Government Accounting Standards. In this research, we have complied with PSAP Policy No. 7 concerning reduction, termination, deletion, as well as classification, recognition and assessment.\u0000Abstrak : Aset tetap adalah sumber daya yang jelas memiliki umur yang berharga lebih dari satu tahun yang dimanfaatkan atau diharapkan untuk dimanfaatkan dalam operasi pemerintah setempat atau untuk kepentingan bersama. Penelitian ini bertujuan untuk menentukan klasifikasi, pengukuran dan pengungkapan aplikasi pembukuan aset tetap pada Lembaga Keuangan dan Sumber Daya Daerah Kabupaten Pati dengan menggunakan prinsip pembukuan pemerintah. Aturan akuntansi yang mengatur penciptaan dan penyajian rekening keuangan pemerintah dikenal sebagai Standar Akuntansi Pemerintah (SAP). Studi ini menggunakan metodologi penelitian perpustakaan dengan cara yang kualitatif. Hal tersebut dapat dicapai dengan membandingkan bagaimana akuntansi aset tetap diterapkan di Lembaga Keuangan dan Sumber Daya Daerah Kabupaten Pati dengan menggunakan PSAP No. 07. Hasil dari penelitian ini menunjukkan bahwa kepatuhan penyusunan laporan keuangan pada Lembaga Keuangan Aset Regional Daerah Pati sesuai dengan Pernyataan Standar Akuntansi Pemerintah No. 07 tahun 2010 dan Standar Akuntansi Pemerintah. Dalam penelitian ini telah mematuhi Kebijakan PSAP No. 7 tentang pengurangan, penghentian, penghapusan, serta klasifikasi, pengakuan, dan penilaian.","PeriodicalId":517194,"journal":{"name":"Equivalent : Journal Of Economic, Accounting and Management","volume":"8 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139895635","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":"ETIKA BISNIS ISLAM PADA PEDAGANG KULINER DI PUTUSSIBAU KALIMANTAN BARAT","authors":"Jumratul Hasanah, Sri Deti, Beti Yanuri Posha","doi":"10.61994/equivalent.v2i2.376","DOIUrl":"https://doi.org/10.61994/equivalent.v2i2.376","url":null,"abstract":"Abstract : This research uses a qualitative approach with the type of field research. The subjects of this research were culinary traders in Alun Putussibau park, namely food and drink traders. Data sources consist of primary data and secondary data with data collection techniques using interviews, observation and documentation. The research results show that 1). Culinary traders in Taman Alun Putussibau are able to implement 3 aspects of the Islamic business axioms, namely balance, free will and responsibility, but have not been able to implement the unity aspect. 2). The obstacle faced by culinary traders in implementing Islamic business ethics is that they prioritize trading rather than carrying out their obligations as a Muslim. Apart from that, there are obstacles in terms of poor waste management regulations, so it is hoped that there will be good cooperation between culinary traders, buyers and the relevant government. 3). The implementation of Islamic business ethics for culinary traders in Taman Alun Putussibau is to increase education about the importance of trading based on Islamic business ethics so that culinary traders can communicate well and in accordance with Islamic law. \u0000Abstrak : Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian Lapangan (Field Research). Subjek penelitian ini adalah para pedagang kuliner di taman Alun Putussibau yaitu para pedagang makanan dan minuman. Sumber data terdiri dari data primer dan data sekunder dengan teknik pengumpulan data menggunakan wawancara, observasi dan dokumentasi. Hasil penelitian menunjukan bahwa 1). Pedagang kuliner di Taman Alun Putussibau mampu melaksanakan 3 aspek dari aksioma bisnis Islam yaitu keseimbangan (equilibrium), kehendak bebas (free will) dan tanggungjawab (responsibility) namun belum mampu mengimplementasikan aspek kesatuan (unity). 2). Kendala yang dihadapi pedagang kuliner dalam implementasi etika bisnis Islam yaitu pemikiran lebih mementingkan berdagang daripada melaksanakan  kewajiban sebagai  seorang muslim.  Selain  itu  terdapat  kendala dalam regulasi pengelolaan sampah yang kurang baik sehingga diharapkan adanya kejasama yang baik antar pedagang kuliner, Pembeli maupun Pemerintah terkait. 3). Implementasi etika bisnis Islam pada pedagang kuliner di Taman Alun Putussibau adalah menambah edukasi tentang pentingnya berdagang yang berlandaskan etika bisnis Islam dengan demikian para pedagang kuliner dapat bermuamalah dengan baik dan sesuai dengan syariat Islam.","PeriodicalId":517194,"journal":{"name":"Equivalent : Journal Of Economic, Accounting and Management","volume":"46 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139895600","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}