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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.
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Articles 12 Documents
 1   2 
Search results for , issue "Vol 20 No 2 (2025): September" : 12 Documents clear
Determination of Others Comprehensive Income Tax Avoidance in Southeast Asia Pramiana, Omi; Hidayat, Agus Taufik; Wasis, Wasis
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 20 No 2 (2025): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v20i2.2025.pp390-411

Abstract

This paper investigate effect target ROA comprehensive (stimulus), determining assets by fair value (opportunity), effectiveness commissioners (opportunity), fluctuations in macroeconomic fundamentals (rationalization), CEO educational background (capability), subjectivity OCI hierarchy level 3 (collusion), and OCI reclassification (arrogance) on avoid OCI tax. Data 11,616 firm-years from annual reports of companies in six countries in Southeast Asia in 2021-2023, this study has succeeded in proving that the factors effect on OCI tax avoidance are the stimulus of target ROA comprehensive, opportunity of assets by fair value, rationalization of macroeconomic fundamental fluctuations, CEO educational background capabilities, and management collusion with external parties through OCI category level 3 fair value hierarchy, while the factors that have a negative effect are the existence of commissioners and their functions and the OCI presentation policy in reclassification.
The Synergy of Entrepreneurship Education, Family Environment, and Income Expectations: A Key to Shaping Entrepreneurial Attitudes and Intentions Among the Millennial Generation Suprapto, Suprapto; Herliansyah, Yudhi; Herminingsih, Anik; Kaidah, Sri
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 20 No 2 (2025): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v20i2.2025.pp376-389

Abstract

The increase in the number of new entrepreneurs has become a crucial strategy in addressing high unemployment rates and accelerating national economic growth. This study aims to analyze the influence of entrepreneurship education, family environment, and income expectations on entrepreneurial intention, while considering the mediating role of entrepreneurial attitude. A quantitative approach was employed using a survey method, involving 412 university students as respondents, with data analyzed through Partial Least Squares (PLS) technique. The results indicate that entrepreneurship education has a direct, positive, and significant effect on shaping students’ entrepreneurial attitudes. Similarly, income expectations significantly contribute to strengthening entrepreneurial attitudes. In contrast, the family environment variable shows no significant relationship with either entrepreneurial attitude or intention. Further findings reveal that entrepreneurial attitude plays a critical mediating role in shaping students’ intentions to start a business. Additionally, both entrepreneurship education and income expectations also exhibit a direct and significant influence on entrepreneurial intention. The novelty of this study lies in mapping the mediating role of entrepreneurial attitude in bridging the relationship between external factors (entrepreneurship education and income expectations) and entrepreneurial intention an area that has not been extensively explored in previous research. The implications of these findings provide a conceptual foundation for higher education institutions in designing more targeted entrepreneurship development strategies.

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