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Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi
Published by Universitas Muhammadiyah Ponorogo
ISSN : 1858165X     EISSN : 25287672     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi is a journal published by the Economic Faculty, Universitas Muhammadiyah Ponorogo (Unmuh Ponorogo) in collaboration with Universitas Muhammadiyah Ponorogo Research and Community Service. Published twice a year (March and September), contains six to ten articles and receive articles in the field of economic and business review studies with research methodologies that meet the standards set for publication. Manuscript articles can come from researchers, academics, practitioners, and other economic observers who are interested in research in the field of economics.
Arjuna Subject : -
Articles 6 Documents
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Search results for , issue "vol 12 no 2 (2017)" : 6 Documents clear
SINERGITAS KEPEMIMPINAN TERHADAP KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI (STUDI PADA ORGANISASI MAHASISWA PERGURUAN TINGGI DI KABUPATEN JEMBER) Nike Norma Epriliyana
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 12 No 2 (2017)
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v12i2.2017.pp91 - 101

Abstract

Penelitian ini bertujuan untuk menganalisis sinergitas antara kepemimpinan, komitmen organisasi dan budaya organisasi pada Organisasi Kemahasiswaan tingkat Perguruan Tinggi di Kabupaten Jember. Variabel bebas terdiri dari Kepemimpinan. Variabel Terikat terdiri dari komitmen organisasi dan budaya organisasi. Sampel penelitian berjumlah 180 responden yang terdiri dari mahasiswa pada  6 (enam) Perguruan Tinggi di Kabupaten Jember yaitu Universitas Jember, Universitas Muhammadiyah Jember, Universitas Moch. Sroedji Jember, IKIP PGRI Jember, STIE Mandala Jember dan Akademi Akuntansi PGRI Jember. Teknik sampling menggunakan simple random sampling. Analisis data menggunakan analisis MANOVA (Two Way Anova). Hasil penelitian menyimpulkan bahwa Kepemimpinan berpengaruh terhadap komitmen organisasi. Kepemimpinan berpengaruh terhadap budaya organisasi. Kepemimpinan berpengaruh terhadap komitmen organisasi dan budaya organisasi. Kata Kunci : Kepemimpinan; Komitmen Organisasi; Budaya Organisasi
KONSTRIBUSI INFORMASI AKUNTANSI BIAYA DALAM MENINGKATKANNILAI PERUSAHAAN DAN TANGGUNG JAWAB KEPADA STAKEHOLDER PADA PERUSAHAAN MANUFAKTUR SEMEN DI INDONESIA Marhaendra Kusuma
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 12 No 2 (2017)
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v12i2.2017.pp102 - 118

Abstract

The purpose of this study is to determine the effect of cost accounting information on the improvement of corporate value and responsibility to stakeholders, at cement industry companies listed in Indonesia Stock Exchange (BEI) period 2010-2015. Data analysis techniques using simple linear regression analysis product correlation moment for causality test and comparative analysis k one way anova independent sample for comparative test, with 5% significance level. The results showed that the cost accounting information, which is realized in the calculation of cost of goods manufactured, has a significant effect on the increase of company value. Increased corporate value significantly influences the company's ability to fulfill its responsibilities to stakeholders, such as paying dividends to shareholders, borrowing interest expense to creditors, hiring employees and paying taxes to the government. This study also concludes that there are differences of firm size, dividend payout, tax burden, interest expense on cement company go public in Indonesia, while the salary load is not significant difference.
PENGARUH BUDAYA ORGANISASI, KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA PT BANK DANAMON DIVISI SEMM AREA NGAWI Febriawan Ardi Nugroho; Marsono .; Misnan .
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 12 No 2 (2017)
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v12i2.2017.pp119 - 124

Abstract

Aware of the elements of human resources is a determining factor in the achievement of the company, the employee must doing a good job so that produce a good performance and provider maximum benefit for the company. To make employees perform their jobs well, the company has made various efforts one form review policies on human resources. This research for analysis the influence of organizational culture, leadership and work motivation to the employees of PT Bank Danamon Division SEMM Area Ngawi. The benefits of this research is to facilitate the management to conduct an internal evaluation so that the performance of employees of PT Bank Danamon Division SEMM Area Ngawi continues to growth.
Tax Planning Melalui Penerapan Zakat Sebagai Upaya Meminimalisir Beban Pajak Badan (Studi Kasus Pada PT. Wonojati Wijoyo, Kediri) Puji Rahayu
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 12 No 2 (2017)
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v12i2.2017.pp125 - 139

Abstract

Implementation of tax planning through tax lawdengan exploiting loopholes in tax regulations one of which is exempted from the tax object is the payment of zakat on the amil zakat or amil zakat institutions established or endorsed by the government. Zakat is part of the pillar of Islam is the third pillar. For the Islamic ummah zakat law it must be done.Manajemen company has done tax planning in minimizing the tax burden.How that has been used by companies through depreciation of assets and financing the procurement of goods using leasing or leasing services.Namun companies have never applied zakat payments As a tax savings. The purpose of this study to know the tax planning through the implementation of zakat as an effort to minimize the agency tax burden.Types of data used in this study are qualitative and quantitative data.Data in this study are taken directly in the form of data about corporate organizational structure, employee data, company history and tax planning system that has been applied company. The data analysis technique used in this research is qualitative descriptive by analyzing fiscal reconciliation in order to calculate the Corporate Income Tax by applying the company before applying the tax planning through the payment of zakat, calculating the amount of zakat, calculating the Income Tax after applying the tax planning through zakat payment, Comparing the Income Taxes owed before After applying the tax planning through the payment of zakat.From the research result, it is concluded that the income tax burden payable by the company in 2016 before doing the implementation of tax planning through the payment of zakat amounting to Rp 282.355.625, - while after implementing the zakat of Rp 275.449.750, - the difference of Rp 6.905.875, - And tax payable prior to the fiscal reconciliation of Rp 275,096,375,-. There is a difference of Rp 353,375, - so the researcher recommends to apply zakat payment to amil zalcat or amil zalcat institution which has been legalized by the government because it has been legalized by taxation and paying zakat besides being able to clean the property is also a mandatory command of Allah SWT We carry out according to His word in the Al-Qur'an.
PERAN PROMOTIONAL MIX SEBAGAI VARIABEL MODERASI ORIENTASI PELANGGAN DAN ORIENTASI PESAING TERHADAP KINERJA PEMASARAN (Studi Empiris pada UKM Rumah Makan di Kabupaten Sragen) Septiana Novita Dewi; Taupiq Nuzuli
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 12 No 2 (2017)
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v12i2.2017.pp140 - 152

Abstract

Increasingly fierce competition makes Small and Medium Enterprises (SMEs) restaurants are required to create the right strategy in creating consumer satisfaction by improving marketing performance. The existence of SMEs restaurants began unrivaled or even displaced by the business café or culinary stalls with a more varied and representative appearance. More and more restaurants are emerging illustrates the increasing level of competition in SMEs Restaurant, especially in Sragen regency. Looking at the phenomenon, the research team submitted research related to marketing strategy such as customer orientation, competitor orientation and promotional mix which is predicted to improve marketing performance of SME Restaurant in Sragen Regency. The population in this study is the owner or manager of SME Restaurant in Sragen regency in accordance with the criteria. The criterion of the owner or manager of SMEs being the population in this study is the data published by BPS as SMEs and in accordance with (Law No. 20 of 2008). A representative sample size for using Structural Equation Modeling (SEM) analysis is at least five times the number of parameters. (Hair, 2004; Ferdinand, 2005). In this study the number of parameters is 20 so that the minimum sample size is: 20 x 5 = 100. The sampling technique in this study uses convenience sampling. The results showed that customer orientation has a positive and significant influence on marketing performance. The competitor's orientation has a positive and significant impact on marketing performance. Promotional mix moderates the effect of customer orientation on marketing performance. Promotional mix moderates the influence of competitors' orientation on marketing performance.
PERAN MEDIA PEMBELAJARAN TERHADAP KINERJA DOSEN DENGAN GAYA KEPEMIMPINAN TRANSFORMASIONAL SEBAGAI VARIABEL MODERATING (Studi Kasus pada Dosen Universitas Muhammadiyah Ponorogo) Eka D. Pristi Ayuningtyas; Wahna Widhianingrum
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 12 No 2 (2017)
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v12i2.2017.pp153 - 162

Abstract

This study focuses on transformational leadership style variables that moderate the relationship between learning media and performance. This study aims to examine the role of learning media on lecturer performance with transformational leadership style as a moderating variable. This type of research is a quantitative research. The method used is to use survey with purposive sampling sampling with respondent Lecturer Muhammadiyah University of Ponorogo. Data analysis technique used in this research is Structural Equational Modeling Partial Least Square (SEM-PLS) analysis with SmartPLS 3.0 software. The result of research shows that H1, the perception of the usefulness of instructional media has a negative effect on overwork. While H2, the transformational leadership style variables moderate the relationship between perceptions of the usefulness of instructional media and overloaded work

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