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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 203 Documents
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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
Pengaruh Faktor Internal Dan Faktor Eksternal Terhadap Kinerja Pedagang Kaki Lima Melalui Orientasi Kewirausahaan di Tawangmangu Karanganyar Jawa Tengah Nuryati .; Endang Sri Suwarni
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 12 No 1 (2017)
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v12i1.2017.pp1 - 16

Abstract

The aim of research to examine the influence of internal factors and external factors on the performance of vendors through entrepreneurial orientation in Tawangmangu Karanganyar regency, Central Java. This study took a sample of street vendors in Karanganyar, Central Java Tawangmangu some 150 street vendors. This study use path analysis. Hypothesis test results show that internal factors and external factors influence the entrepreneurial orientation and performance of vendors Entrepreneurial orientation does not affect the performance of street vendors. The variable external factors more effectively the performance of vendors without going through orientansi entrepreneurship.
Pengaruh Likuiditas, Profitabilitas, Leverage, dan Market Ratio terhadap Dividend Payout Ratio pada Perusahaan Manufaktur Erna Puspita
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 12 No 1 (2017)
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v12i1.2017.pp17 - 35

Abstract

Dividend policy is concerned with financial policies regarding what amount cash dividend paid to shareholders and re-invested as retained earnings. The recent research aimed to test empirically various factors is considered to affect dividend policy. The independent variables in his research included Current Ratio (CR), Return on Equity (ROE), Debt to Equity Ratio (DER), and Earning Per Share (EPS). Meanwhile, the dependent variable was Dividend Payout Ratio (DPR). Quantitative research was used as the research design and the data was secondary data. Furthermore, purposive sampling was selected to get the sample. The result was 14 companies that pay dividend continuously during this research conducted on 2012 - 2014 were selected as the sample of this research. Multiple linier regression was used to analyze the data. The results showed that ROE and EPS has a contribution to the DPR, and then CR and DER has no contribution to the DPR.
Studi Perbedaan Niat Beli Green Electricity Product Berdasarkan Gender Tias Andarini Indarwati; Nindria Untarini
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 12 No 1 (2017)
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v12i1.2017.pp36 - 49

Abstract

Consumers adapt to this situation by considering environmental issue when shopping and  by their purchase behavior. The aims of this paper are examines of differences of environment awareness and purchase intentions between male and female of students of Surabaya State University. Secondly, examines also role linearly of environment awareness on purchase intentions. Examines role linearly of environment awareness on purchase intentions of green electricity product using simple linier regression analysis. The results indicate that there are no differences of environment awareness and purchase intentions at the students of Surabaya State University by gender. And finally, environmental awareness has also positive effect on purchase intentions. The results of this study have implications for marketers in identifying, designing, and managing marketing mix with consider discrepancy of purchase intentions in the green electricity product by gender.
Pengaruh Sumber Informasi Terhadap Keputusan Masuk Universitas Muhammadiyah Palembang Diah Isnaini Asiati
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 12 No 1 (2017)
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v12i1.2017.pp50 - 61

Abstract

This research is developed using an associative design with connecting the variables of personal resource, commercial resource, public resource, and experience resource, to the decision of chosing UMP. There are five variables which are developed into several indicators. The number of sample is determined by a formula or Isaac Michael with the fault rate at 5%. There are 207 students who taked by proportional cluster sampling. The required data is the primary data in the form of respondent answers. Then the data analysis method is multiple linear regression. The obtained results are the R value of 0.723 which means that there is a strong relationship positively and significantly between personal resource, commercial resource, public resource, and experience resource, to the student decision
Pengaruh Control Test Terhadap Ketepatan Tingkat Pengambilan Keputusan Akuntan Publik Dalam Menyatakan Opini di Kantor Akuntan Publik Surakarta dan Jogjakarta Mulyadi .
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 12 No 1 (2017)
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v12i1.2017.pp62 - 76

Abstract

The purpose of this study was to see how the influence of Structure of Internal Control  which includes authorization of transactions and activities were adequate, the separation of functions and duties, the design and use of documents and records adequate, secure assets and adequate records, as well as the examination independent of the performance of the level the accuracy of decision-making Public Accountant in determining the audit opinion. Analysis techniques used in this research is the analysis of data validity, realiabilitas and hypothesis testing that includes testing multiple linear regression analysis, t-test, f and determination test. T test results is a positive effect and does not significantly. Authorization transaction F-test, is a positive effect and significanlty. Test results showed that the variables R2 Authorization transaction, Separation of Duties and activities were adequate, the use of documents and records adequate, Sentry asset and independent checks on performance are able to explain 12.9% of the variable precision of giving opinions by public accountants, while the rest of 87 , 1% is influenced by other variables.
Pengaruh Kinerja Account Representative, Self Assessment System, dan Pemeriksaan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Suyanto .; Andri Setiawan
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 12 No 1 (2017)
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v12i1.2017.pp77 - 90

Abstract

This research is aimed to examine the effect of the performance of AR, self- assessment system, and the tax audit of the individual taxpayer compliance. This research was conducted in the Tax Office (KPP) Pratama Yogyakarta. The data used are primary data on the results of questionnaire 104 respondents and data that can be processed as many as 99 questionnaire. The sampling method using a convenience sampling and data analysis technique used is multiple linear regression techniques. This research findings show that performance of AR, self-assessment system, and the tax audit in partially and simultaneous have had a  positive effect on compliance of individual taxpayers
Macro Economy, Fluctuation of Rupiah Exchange Rate on American Dollars at The Time and Before Jokowi Government Lilik Nur Sulistyowati; Herman Ahmadi
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 13 No 2 (2018): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v13i2.2018.pp151 - 162

Abstract

The rupiah exchange rate against the US Dollar penetrated the highest figure at Rp. 14,728, - during the reign of Jokowi, so it is necessary to discuss the anticipation of rupiah depreciation against the US dollar. Quantitative data types, secondary data (www.bps.go.id), (www.bi.go.id),Rupiah exchange rate against US dollar, inflation, Interest Rate, Money Supply,Import, Export. Sampling technique is sample saturated, this study uses monthly time series data period before Jokowi government starting from October 2013 until October 2014, and in the reign of Jokowi November 2014 until November 2015, Data analysis techniques using the test of Normality and Test Paired sample T-Tes ,T-test Result of research that there is no difference of inflation, interest rate, money supply before and after Jokowi government, while Export and Import there is difference before and after Jokowi government, whereas t test before Jokowi Government known only interest rate only influence the rupiah exchange rate on USDollar, while after Jokowi government variable inflation, interest rate, money supply, Export, import, no Significant.
Optimalisasi Sumber Dana Pada Amal Usaha Muhammadiyah Wilayah Gorontalo Lukfiah I. Radjak; Felmi D. Lantowa
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 13 No 2 (2018): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v13i2.2018.pp85 - 98

Abstract

This study aims to determine and analyze the optimization of funding sources at a business charity Muhammadiyah (AUM) Gorontalo region with a long-term goal is the accountable financial management in AUM. This research was conducted on AUM in Gorontalo Region using descriptive qualitative approach. Data collection is done through observation, interview, and documentation. Based on the results of the study can be seen in the financial management AUM financial management has been based on ART Muhammadiyah in accordance with Article 7 paragraph 2 AD Muhammadiyah and for the system of recording each AUM different this is seen in terms of recording financial statements of the overall business charity that became the sample research, the only one implementing the system of recording based on PSAK No. 45 namely Muhammadiyah University of Gorontalo and if in review in terms of optimization of fund sources from the business charity that the research sample has not been optimal in the source of funds because it still relies solely from government and college grants for college level and not optimal in developing a business unit which will increase the source of business charity funds.
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.

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