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Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi
ISSN : 20887485     EISSN : 26849313     DOI : https://doi.org/10.35906/equili
Core Subject : Economy,
Jurnal Equlibrium merupakan jurnal ilmiah terbit enam bulan sekali yang memuat hasil-hasil penelitian baik teoritis maupun terapan dari bidang ilmu ekonomi, manajemen dan akuntansi serta disiplin ilmu lainnya yang relevan dengan bidang ilmu ekonomi.
Arjuna Subject : -
Articles 255 Documents
PENGARUH KOMITMEN ORGANISASI DAN HUMAN CAPITAL TERHADAP KINERJA PADA KARYAWAN PT. FRISIAN FLAG Agtovia Frimayasa; Suparman Hi Lawu
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 9, No 1 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/je001.v9i1.485

Abstract

AbstrakSumber daya manusia adalah salah satu elemen utama yang menempati posisi sangat startegis, artinya unsur manusia memegang peranan sangat penting untuk menjalankan aktivitas guna pencapaian tujuan perusahaan. Untuk itu sangat diperlukan komitmen kerja karyawan yang tinggi dan human capital yang mumpuni dalam rangka meningkatkan kinerja karyawan yang pada akhirnya akan meningkatkan daya saing perusahaan. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis komitmen organisasi dan human capital baik secara parsial dan secara simultan terhadap Kinerja Karyawan. Penelitian ini dilakukan di PT. Frisian Flag Indonesia terhadap 100 karyawan dan data yang dikumpulkan diolah dengan regresi berganda dengan SPSS versi 23. Hasil penelitian menunjukkan bahwa komitmen organisasi berpengaruh positif dan signifikan terhadap Kinerja Karyawan, human capital berpengaruh positif dan signifikan terhadap Kinerja Karyawan, komitmen organisasi dan human capital secara simultan berpengaruh positif dan signifikan terhadap Kinerja Karyawan.Kata kunci: Kinerja, Komitmen Organisasi, Human CapitalAbstractHuman resources are one of the main elements that occupy a very strategic position, meaning that the human element plays a very important role in carrying out activities to achieve company goals. For this reason, a high level of employee commitment and qualified human capital is needed in order to improve employee performance which in turn will enhance the company's competitiveness. The purpose of this study is to determine and analyze organizational commitment and human capital both partially and simultaneously on Employee Performance. This research was conducted at PT. Frisian Flag Indonesia for 100 employees and the data collected was processed by multiple regression with SPSS version 23. The results showed that organizational commitment had a positive and significant effect on employee performance, human capital had a positive and significant effect on employee performance, organizational commitment and human capital simultaneously had a positive and significant effect on employee performance.Keywords: Performance, Organization Commitment, Human Capital
PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI, ARUS KAS PENDANAAN DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA EMITEN SUB SEKTOR MAKANAN DAN MINUMAN Budi Setyawan
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 9, No 1 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.817 KB) | DOI: 10.35906/je001.v9i1.486

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh arus kas operasi, arus kas investasi, arus kas pendanaan dan laba akuntansi terhadap return saham pada emiten sub sektor makanan dan minuman yang telah terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan sampel  12 emiten yang memenuhi kriteria peneliti, data yang digunakan adalah tahun 2015-2018. Pengolahan data menggunakan regresi berganda dengan SPSS 23.00. Hasil penelitian menunjukkan secara parsial hanya variabel arus kas pendanaan yang berpengaruh signifikan terhadap return saham, sedangkan variabel arus kas operasi, arus kas investasi dan laba akuntansi tidak berpengaruh terhadap return saham. secara simultan, terdapat pengaruh yang signifikan variabel bebas arus kas operasi, arus kas investasi, arus kas pendanaan dan laba akuntansi secara bersama-sama terhadap variabel terikat return saham.Kata Kunci: Arus Kas Operasi, Arus Kas Investasi, Arus Kas Pendanaan, Laba Akuntansi, Return Saham.Abstract This study aims to analyze the effect of operating cash flow, investment This study aims to analyze the effect of operating cash flow, investment cash flow, funding cash flow and accounting profit on stock returns on listed food and beverage sub-sector listed on the Indonesia Stock Exchange. This study uses a sample of 12 issuers that meet the criteria of researchers, the data used are the years 2015-2018. Data processing using multiple regression with SPSS 23.00. The results showed partially only funding cash flow variables that had a significant effect on stock returns, while operating cash flow variables, investment cash flows and accounting profits had no effect on stock returns. Simultaneously, there is a significant influence of the independent variable operating cash flow, investment cash flow, funding cash flow and accounting profit together on the stock return dependent variable.Keywords: Operation cash flow, Infestation Cash flow, Funding Cash Flow, Accounting Profit, Stock return
PENGARUH SISTEM PERJANJIAN KERJA WAKTU TERTENTU DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA INDUSTRI PABRIK GULA Dwi Junianto; Joko Sabtohadi
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 9, No 1 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (687.632 KB) | DOI: 10.35906/je001.v9i1.423

Abstract

AbstrakTujuan dari penelitian adalah untuk menyelidiki pengaruh sistem kontrak PKWT, motivasi terhadap kinerja karyawan di Pabrik Gula Modjopanggoong Tulungagung. Populasi dalam penelitian adalah karywan PKWT atau pegawai tidak tetap bagian Instalasi yang berjumlah 112 orang. Teknik pengumpulan data dengan menggunakan media kuisioner dan teknik sampel sensus. Teknik analisis data memakai menggunakan Structural Equation Modelling-Partial Least Square (SEM-PLS) dengan software SmartPLS 2.0 Berdasarkan hasil penelitian ditemukan bahwa variabel sistem kontrak PKWT dan motivasi berpengaruh positif dan signifikan terhadap kinerja karyawan.Kata Kunci: PWKT, Motivasi, Kinerja KaryawanAbstractThis study is aimed at investigating the effect of PKWT contract system and motivation on employee performance at Modjopanggong Sugar Plant Tulungagung. The population of the study were all of 112 contract employee’s technical department. Data collection techniques were carried out using questionnaire and census sampling technique methods. This study using structural equation modeling-partial least square with help of SmartPLS 2.0 software. The results of the study indicated the PKWT contract system and motivation positive significant influence employee performance.Keywords: PWKT, Motivation, Employees’ Perfomance
ANALISIS KOMPENSASI DAN MOTIVASI KERJA TERHADAP KEPUASAN KERJA PADA PT PLN (PERSERO) UNIT LAYANAN PELANGGAN DEPOK KOTA JAWA BARAT Rani Kurniasari; Bilgah Bilgah; Amanda Dwi Shafira
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 9, No 1 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/je001.v9i1.487

Abstract

AbstrakSetiap perusahaan menginginkan memiliki karyawan yang bagus.  Karyawan yang bagus harus mendapat penghargaan dari perusahaan salah satunya dengan memberikan kompensasi yang baik.  Selain kompensasi yang baik, karyawan juga harus diberikan motivasi agar dapat meningkatkan kepuasan bekerja dalam dirinya.  Kerja keras dari karyawan harus di apresiasi salah satunya dengan memberikan kompensasi yang baik dan motivasi kerja oleh perusahaan. Hal ini sangat penting untuk diperhatikan bila menginginkan setiap karyawan dapat memberikan andil positif dan memiliki kepuasan dalam bekerja. Dengan demikian karyawan akan memiliki semangat yang tinggi dalam melaksanakan tugas dan tanggung jawabnya.  Penelitian ini dilakukan terhadap karyawan PT PLN Unit Layanan Pelanggan Depok Kota Jawa Barat. Penelitian dilakukan dengan menyebar kuisioner pada seluruh karyawan.  Hasil dari perhitungan kuiesioner menghasilkan nilai R square sebesar 0,812, yang mengindikasikan bahwa kepuasan kerja karyawan dipengaruhi oleh kompensasi dan motivasi kerja sebesar 81,2% sedangkan sisanya 18,8% dipengaruhi oleh faktor-faktor lain. Hasil persamaan regresi pada penelitian ini adalah Y = -2.236+ 0,493X1 + 0,561X2+ e. Uji simultan juga dilakukan pada penelitian ini, dengan nilai F test sebesar 103,824 yang signifikan pada 0.000.  Artinya variabel independen kompensasi dan motivasi kerja secara simultan mempengaruhi variabel kepuasan kerja karyawan.Kata Kunci: Kompensasi, Motivasi Kerja, Kepuasan KerjaAbstractEvery company wants to have good employees. Good employees must get an award from the company one of them by giving good compensation. In addition to good compensation, employees must also be motivated to increase work satisfaction within themselves. The hard work of employees must be appreciated one of them by giving good compensation and work motivation by the company. This is very important to note if you want every employee to contribute positively and have satisfaction at work. Thus, employees will have a high enthusiasm in carrying out their duties and responsibilities. This research was conducted on the employees of PT PLN Depok West Java Customer Service Unit. The study was conducted by distributing questionnaires to all employees. The results of the questionnaire calculation produce an R square value of 0.812, which indicates that employee job satisfaction is influenced by compensation and work motivation by 81.2% while the remaining 18.8% is influenced by other factors. The results of the regression equation in this study are Y = -2,236 + 0,493X1 + 0,561X2 + e. Simultaneous tests were also carried out in this study, with an F test value of 103.824 which was significant at 0.000. This means that the independent variable compensation and work motivation simultaneously affect the variable employee satisfaction.Keywords: Compensation, Work Motivation, Job Satisfaction 
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON THE COMPANY’S FINANCIAL PERFORMANCE (An Empirical Study on Mining Companies enlisted in ISE during 2014) Eskasari Putri; Arief Budhi Dharma; Rina Trisnawati
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 9, No 1 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.573 KB) | DOI: 10.35906/je001.v9i1.478

Abstract

AbstractThis research aimed to provide empirical evidence that the disclosure of Corporate Social Responsibility affected significantly the Return On Asset (ROA), Return On Equity (ROE), and Return On Sales (ROS) in mining companies enlisted in ISE during 2014. The sample of research was taken using purposive sampling method; the data was obtained from www.idx.com. The sample of research consisted of companies in mining sector during 2014. There were 33 companies fulfilling the criteria of sample. The method of analyzing data used in this research was a simple regression analysis. Considering the result of research using t-test, it could be found that the disclosure of Corporate Social Responsibility affected ROA and ROE positively and insignificantly, while it affected ROS positively and significantly. The recommendations given to the company were that the company should disclose the activities related to its Corporate Social Responsibility more transparently in its annual report, Corporate Social Responsibility indeed needed large cost, but it could benefit the company as well by improving the company’s image and legitimacy, so that the company could make it the corporate strategy.Keywords: CSR, ROA, ROE, ROS
ANALISIS PENERAPAN TARGET COSTING SEBAGAI SISTEM PENGENDALIAN BIAYA PRODUKSI (Studi Kasus Pada UD. Winda Kabupaten Gowa Provinsi Sulawesi Selatan) Idrawahyuni Idrawahyuni; Muhammad Adil; Muhammad Nasrun; Dedi Akbar Herianto
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 9, No 2 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/je001.v9i2.562

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AbstrakPenelitian ini bertujuan untuk mengetahui klasifikasi biaya produksi mebel pada UD Winda, untuk menganalisa pendekatan target costing agar dapat meningkatkan efisiensi biaya produksi mebel dan untuk membandingkan antara biaya standar dan target costing. Dari hasil analisis mengenai perhitungan standar biaya produksi dalam memproduksi mebel, terlihat bahwa standar biaya produksi untuk lemari 2 Pintu sebesar Rp. 971.620, untuk lemari 3 Pintu sebesar Rp. 1.209.119.  Berdasarkan hasil analisis perbandingan penerapan target costing dengan standar biaya produksi perusahaan mengenai pelaksanaan target costing jauh lebih efisien.Kata kunci: Target Costing, Sistem Pengendalian, Biaya ProduksiAbstractThis study aims to determine the classification of furniture production costs at UD Winda, to analyze the target costing approach in order to improve the efficiency of furniture production costs and to compare between standard costs and target costing. From the analysis of the calculation of the standard production costs in producing furniture, it can be seen that the standard production cost for a 2-door cabinet is Rp. 971,620, for a 3-door cupboard of Rp. 1,209,119. Based on the results of a comparative analysis of the implementation of target costing with the company's standard production costs regarding the implementation of target costing is much more efficient.Keywords: Target Costing, Control System, Production Cost
PEMBANGUNAN EKONOMI INKLUSIF NASIONAL, PROVINSI DAN KABUPATEN/KOTA SE - SULAWESI SELATAN M Mujahid Shaleh
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 10, No 1 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/je001.v10i1.741

Abstract

AbstrakPermasalahan kemiskinan dan ketimpangan sosial ekonomi antar individu maupun wilayah saat ini masih dialami oleh Indonesia dan negara-negara lain di dunia. Fenomena kemiskinan dan ketidakadilan global ditunjukkan dengan adanya 20% populasi dunia yang mampu menikmati lebih dari 70% pendapatan dunia, atau dengan kata lain sebanyak 80% populasi dunia hanya mampu menikmati kurang dari 30% pendapatan dunia. Penelitian ini bertujuan untuk memberikan gambaran perkembangan Capaian Indeks Pembangunan Ekonomi Inklusif Nasional, Provinsi dan Kabupaten/Kota Se-Sulawesi Selatan periode 2013-2019. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif menggunakan Analisis Indeks Pembangunan Ekonomi Inklusif, dengan menggunakan data Laju Pertumbuhan Ekonomi, PDRB Perkapita, Tingkat Kemiskinan, Tingkat Pengangguran Terbuka, Gini Ratio dan Indek Pembangunan Manusia Provinsi Sulawesi Selatan dan Kabupaten/Kota Se-Sulawesi Selatan Tahun 2019. Hasil analisis Indeks Pembangunan Ekonomi Inklusif menunjukkan Pertumbuhan inklusif Sulawesi Selatan sudah termasuk kedalam kategori memuaskan dengan capaian Indeks 6,00 namun masih pada level menengah dengan menempati posisi ke 15 dari 34 Provinsi Se-Indonesia. Kata Kunci: Indeks Pembangunan Ekonomi Inklusif; Ketimpangan; Kemiskinan AbstractThe problems of poverty and socio-economic inequality between individuals and regions are still experienced by Indonesia and other countries in the world. The phenomenon of global poverty and injustice is shown by the existence of 20% of the world's population who are able to enjoy more than 70% of world income, or in other words as much as 80% of the world's population can only enjoy less than 30% of world income. This study aims to provide an overview of the development of the National, Provincial and District / City Inclusive Economic Development Index Achievements in South Sulawesi for the period 2013-2019. The method used in this research is descriptive quantitative using Inclusive Economic Development Index Analysis, using data on Economic Growth Rate, GRDP Per Capita, Poverty Level, Open Unemployment Rate, Gini Ratio and Human Development Index for South Sulawesi Province and Districts / Cities in South Sulawesi. In 2019. The results of the analysis of the Inclusive Economic Development Index show that South Sulawesi's inclusive growth has been included in the satisfactory category with an index of 6.00 but is still at the intermediate level, occupying the 15th position out of 34 Provinces in Indonesia.Keywords: Inclusive Economic Development Index; Inequality; Poverty
OPTIMALISASI KINERJA PERAWAT BERBASIS BEBAN KERJA DENGAN INTERVINING STRES KERJA PADA PERAWAT DI PUSKESMAS Adya Hermawati; Yosiana Yosiana
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 10, No 1 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/je001.v10i1.661

Abstract

ABSTRAKTujuan penelitian ini adalah untuk untuk menganalisa pengaruh beban kerja terhadap stres kerja, stres kerja terhadap kinerja perawat, beban kerja terhadap kinerja perawat, hubungan antara beban kerja terhadap kinerja perawat di Puskesmas Tumpang Kabupaten Malang yang dimediasi stres kerja. Penelitian ini dilakukan dengan menggunakan pendekatan kuantitatif dan melalui metode survei yang didasarkan pada kuesioner. Ada 30 perawat Puskesmas Tumpang yang diwawancarai untuk mendapatkan variabel dalam menjawab tujuan penelitian. Data dikumpulkan dalam bentuk ordinal skala Likert. Model analisis yang digunakan yaitu analisis jalur (Path Analysis). Populasi penelitian ini adalah semua perawat puskesmas tumpang yang berjumlah 30 perawat. Hasil penelitian menunjukkan bahwa volume pekerjaan yang banyak dengan jumlah sumber daya manusia yang terbatas menyebabkan beban kerja perawat semakin tinggi dimana hal ini menjadi pemicu  meningkatnya stres kerja.Keywords : Beban kerja, stres kerja, kinerja ABSTRACTThe purpose of this study was to analyze the effect of workload on work stress, work stress on nurses 'performance, workload on nurses' performance, the relationship between workload and nurse performance at Tumpang Public Health Center, Malang Regency, which was mediated by work stress. This research was conducted using a quantitative approach and through a survey method based on a questionnaire. There were 30 nurses at Tumpang Puskesmas who were interviewed to get the variables in answering the research objectives. Data were collected in the form of a Likert scale ordinal. The analysis model used is path analysis. The population of this study were all nurses at the overlapping health centers, totaling 30 nurses. The results showed that the large volume of work with a limited number of human resources caused the workload of nurses to be higher which was a trigger for increased work stress.Keywords: Workload, work stress, performance
ANALISA KREDIT MACET DI PERUMDA BPR X DI KOTA SUKABUMI TAHUN 2016-2018 Nova Apriliana; Gatot Wahyu Nugroho; Elan Eriswanto
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 9, No 2 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/je001.v9i2.568

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui kondisi kredit macet di Perumda BPR X di Sukabumi variabel yang digunakan dalam penelitian ini adalah kerdit macet. Penelitian ini menggunakan metode kuantitatif. sample dalam penelitian ini adalah laporan keuangan Perumda BPR X di Sukabumi Tahun 2016-2018. Pengumpulan data dilakukan secara sekunder. Hasil dari penelitian ini mengenai kondisi kredit di Perumda BPR X di Sukabumi khususnya kredit macet untuk tiga tahun terakhir terus mengalami kenaikan. Tahun 2016, kredit macet yang terjadi sekitar Rp 11.762.680.003 atau sekitar 5,3% dari total kredit yang dicairkan untuk tahun tersebut, tahun 2017 jumlah kredit macet sebesar Rp. 14.522.088.066 atau sekitar 5,6% dari total kredit yang berhasil dicairkan di tahun 2017 dan tahun 2018 jumlah kredit macet sebesar Rp 17.573.589.969 atau sekitar 6,6% dari total kredit yang berhasil dicairkan di tahun 2018.Kata Kunci: kredit macet, non performing loans, BPR AbstractThis study aims to determine the condition of non performing loans in Perumda BPR X at Sukabumi Variable used in this study is non performing loans . This research uses quantitative methods. The sample in this study was Perumda BPR X at Sukabumi financial reports for 2016-2018. Data collection is carried out primary and secondary. The results of this study regarding the credit conditions in Perumda BPR X at Sukabumi especially bad loans for the past three years have continued to increase. In 2016, non-performing loans occurred around Rp. 11,762,680,003 or around 5.3% of total loans disbursed for the year, in 2017 the amount of non-performing loans amounted to Rp. 14,522,088,066 or around 5.6% of the total loans that were successfully disbursed in 2017 and in 2018 the number of bad loans amounted to Rp 17,573,589,969 or around 6.6% of the total loans that were successfully disbursed in 2018.Keywords: bad loans, non performing loans, rural banks
THE EFFECT OF WORKLOAD AND AUDITOR SPECIALIZATION ON AUDIT QUALITY WITH AUDIT COMMITTEE QUALITY AS MODERATING VARIABLE Erma Setiawati; Eskasari Putri; Dyana Madyaratri
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 10, No 1 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/je001.v10i1.744

Abstract

ABSTRAK The study aims to axamine the effect of workload and specialization of auditors on audit quality with quality of the audit committee as a moderating variable. This research is a quantitative study using a descriptive approach. The population in this research is a Jakarta Islamic Index (JII) companies listed on the Sharia Exchange in 2016-2018. The sampling technique in this study used the purposive sampling method. Data analysis method used was logistic regression analysis method using Statistical Package for Social Sciences (SPSS) version 21 program. The result of this research indicate that workload give impact on audit quality. Specialization of auditors, and quality of the audit committee do not impact on audit quality. Moderating analysis shows that quality of the audit committee is not able to moderate workload and specialization of auditors on audit quality.Kata Kunci:   audit quality, workload, auditor spe-cialization, audit committee

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