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Contact Name
Rochmat Aldy Purnomo
Contact Email
purnomo@umpo.ac.id
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Journal Mail Official
ekuilibrium@umpo.ac.id
Editorial Address
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Location
Kab. ponorogo,
Jawa timur
INDONESIA
Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi
ISSN : 1858165X     EISSN : 25287672     DOI : -
Core Subject : Economy,
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
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
Increasing The Business Performance Over Human Capital Contribution On Creative Industry In Banyumas Regency Alisa Tri Nawarini; Ekaningtyas Widiastuti; Sulistyandari Sulistyandari; Suci Indriati
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 13 No 1 (2018): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v13i1.2018.pp11-25

Abstract

This study aims to determine the effect of human capital (innovation and creation, education and learning and experience and expertise) on business performance of actors in the creative industry sector in Banyumas regency. This research is a quantitative research by using survey method. The data collection was done by distributing questionnaires to 50 SMEs perpetrators of creative industry sector in Banyumas Regency. The method of analysis used to test the research hypothesis is multiple linear regression method. There are findings that the employees of the creative industry business have mostly had a long working period and have expertise in the field of work. They can show their best performance consistently in carrying out their work and being professional. It can be said that human capital in the form of experience and expertise has a role in influencing and improving company performance. Increased human capital owned by creative business actors can be done by involving employees in trainings (either training held by the government or private parties). By involving employees in the training, it is expected to improve the insights, skills and capabilities of individual employees so that ultimately able to improve performance in an effort to develop its business.
The Role of Mining Materials in Group C Against Community Welfare In Ngawi Regency Ivan Ardianto; Vincent Hadiwiyono; Tri Mulyaningsih
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.pp130 - 144

Abstract

Natural resources in the mining sector are one of the natural resources in Indonesia. The sector produces various types of mining commodities that have different economic values. Ngawi Regency is one of the regions in East Java Province which has potential in the mining sector. One of the potential of the mine is group C excavation material. Since the construction of toll roads in the Ngawi Regency area, demand for mining products in the form of class C excavation materials as materials for toll road construction has increased rapidly. This has encouraged the growth of mining businesses in the region. Mining activities or businesses in addition to having a positive impact, such as the absorption of labor, also cause various negative impacts that affect the welfare of the community. Employment in the mining sector is indeed wide open which then causes people to switch from various sectors of employment to employment in the mining sector. The shift of employment to the mining sector has an impact on rising levels of income. However, this does not significantly affect the level of community welfare.
Investigating Performance Installation of Hospital Room Surgery of Six Hospitals in Special Region of Yogyakarta by Using Data Envelopment Analysis Model Constant Return to Scale Bhimo Rizky Samudro; Yogi Pasca Pratama
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 13 No 1 (2018): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v13i1.2018.pp1-10

Abstract

This study aims to investigate the efficiency level of hospital surgery hospital installation in Special Region of Yogyakarta Province. Research conceptual constructs are based on input and output performance in institutional performance processes. This research approach uses positivist pattern and is derived by quantitative method. This is to explain the efficiency pattern of the installation of hospital and private hospital surgery rooms. The quantitative method chosen is the concept of Data Envelopment Analysis (DEA). The results showed that 1) the installation of a private hospital surgery room tends to be more efficient than government property; 2) the installation of a special hospital surgical hospital is not absolutely more efficient than a public hospital. As a recommendation, this research provides scenario for setting input usage for efficient performance.
Breastfeeding : Gender and Socio-Economic Dimensions Yogi Pasca Pratama; Bhimo Rizky Samudro; Anang Pra Yogi
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 13 No 1 (2018): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v13i1.2018.pp67-84

Abstract

This study aims to examine breastfeeding behavior from a gender perspective and socio-economic dimension. The legal basis and internal and external factors of breastfeeding behavior are the main issues. Breastfeeding views are also studied in terms of working women, in response to the increasingly expensive economic needs of women to help the family economy by entering the labor market, while women also have an obligation to engage in breastfeeding activities. This study uses literature method, by collecting all the literature related to the breastfeeding process, the legal basis that supports, and the factors that can inhibit and the way to succeed exclusive breastfeeding issues. This study found the fact that there is a misconception of society about breastfeeding that the breastfeeding process is not optimal, the modernization also makes women who should breastfeed to make new choices instead of breastfeeding obligations for their children.  
Factor Influence Analysis of Corporate Value with Firm Size As Moderator Variable in Indonesia Stock Exchange Jaja Suteja; Muhammad Rida Abas
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 13 No 1 (2018): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v13i1.2018.pp57-66

Abstract

Corporate value is the representation of people’s judgement towards the company’s performance in general that usually correlated with stock price. Maximizing corporate value is the main goal of a company. By doing so, it will also improve the prosperity of shareholders. This present study aims to analyze the influence of capital structure, dividend policy, and profitability towards the corporate value by involving firm size as the moderator variable. The subjects are the companies of consumer goods industry sector that has been registered in Indonesia Stock Exchange from 201 until 2016. The result showed that capital structure, dividend policy, and profitability simultaneously have influence towards the corporate value with coefficient of determination (R2) 20.17%. Thus, moderately, firm size can negatively moderate the correlation between capital structures towards corporate value. However, it cannot moderate the correlation between ldividend policies towards the corporate value. Keywords: Corporate Value, Capital Structure, Dividend Policy, Profitability, Firm Size
The Analysis of Factors Influencing Effectivenes of Property Taxes in Karanganyar Regency Endang Brotojoyo
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 13 No 1 (2018): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v13i1.2018.pp45-56

Abstract

The purpose of this study was to test empirically Effect of Compensation, Motivation and External Factors To Performance Officer With Property Taxes Voting in the District Effectiveness Matesih Karanganyar. The analysis technique used is using validity and reliability test, linearity test, regression analysis, path analysis, t test, F test, test the coefficient of determination and correlation analysis. Compensation Hypothesis Test Results significantly influence the effectiveness of tax collection. Motivation significantly influences the effectiveness of tax collection. External factors do not significant effect on effectiveness of tax collection. Compensation significant effect on the performance of Officers. Motivation significant effect on the performance of the Property Taxes polling clerk. External factors do not significant effect on the performance of Officers. Effectiveness of tax collection clerk significant effects on performance. F test results can be concluded jointly variable compensation, motivation, and external factors affecting the effectiveness of tax collection performance. The R2 total of 0,974 means that the performance of the Property Taxes in the district polling officer Matesih Karanganyar explained by the variable compensation, motivation, external factors and the effectiveness of tax collection amounted to 97.4%. The results of path analysis showed that the effective compensation and motivation through a direct path, while external factors are not effective for direct and indirect pathways.