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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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Determination of Others Comprehensive Income Tax Avoidance in Southeast Asia Omi Pramiana; Agus Taufik Hidayat; 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; Yudhi Herliansyah; Anik Herminingsih; Sri Kaidah
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.
The Influence of Total Quality Management (TQM) and Organizational Culture on Employee Job Satisfaction that Impacts Employee Performance (Case Study on Cooperatives in South Tangerang City) Hamsinah Hamsinah; Denok Sunarsi; Umi Narimawati; Afzal Sayed Munna; Avinash Pawar
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 18 No 2 (2023): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v18i2.2023.pp156-168

Abstract

This study aims to determine the effect of total quality management and organizational culture on employee job satisfaction with employee performance as an intervening variable. This research uses quantitative research, which is based on data that can be calculated to produce a strong quantitative interpretation. The data analysis technique used is PLS version 3.0 (Partial Least Square) software which is a variant-based structural equation analysis (Structural Equation Model) and can perform measurement model testing as well as structural model testing. The population and sample in this study were cooperatives in the South Tangerang area. The technique used in this study was the Simple Random Sampling Technique. And the sample used in this study were 191 employees in the South Tangerang Cooperative. With the results of the study that total quality management has a significant effect on employee job satisfaction because the t-statistic value is 19,056 > 1,652 while the latent variable on organizational culture has an effect on the contribution to the latent variable on employee job satisfaction with a statistical value of 14,351 > 1,652. While the latent variable total quality management has no significant effect on employee performance because the value is 1.281 < 1.652. And the organizational culture variable has an effect on employee performance with a t-statistic value of 4.214 > 1.652. And for the variable employee job satisfaction has an effect on employee performance with a value of 5.115> 1.652.
Unsystematic Risk Management based on Financial Literacy as a Supporting Factor in Investment Decisions Riawan Riawan; Wahna Widhianingrum; Wijianto Wijianto
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 19 No 1 (2024): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v19i1.2024.pp136-148

Abstract

This research examines financial literacy's influence on investment decisions through unsystematic risk management. The data source used in this research is primary data obtained through a questionnaire. The sampling technique used was purposive sampling, using sample criteria to enter as a research sample. This research involved 88 respondents as research samples. The analytical tool used to carry out statistical tests is SmartPLS. This study found that financial literacy and unsystematic risk management simultaneously had a significant positive effect on investment decisions. Unsystematic risk management has a significant positive effect on investment decisions. Furthermore, unsystematic risk management can mediate the relationship between financial literacy and investment decisions. This study highlights investor behavior in making investment decisions using the theory of planned behavior approach.
Quality Improvement Efforts of DGT’s Internal Compliance Unit (Study at Yogyakarta Small Tax Office) Anika Mailina; Bachrudin K. Una; Hendi Yogi Prabowo
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 19 No 1 (2024): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v19i1.2024.pp92-106

Abstract

The Internal Control System is implemented in the organization as a prevention of fraud risk. The Directorate General of Taxes (DGT) already has an Internal Compliance Unit (hereinafter referred to as UKI) as the vanguard in internal control efforts. However, there are still cases of fraud and Hand-Arrest Operations at the DGT that have questioned the quality of UKI. This study aims to find the constraints experienced by UKI in carrying out internal control monitoring tasks as well as efforts that can be made to improve the quality of UKI. This research method is qualitative with a case study at the Yogyakarta Small Tax Office (STO). The types of data used are primary data and secondary data. Primary data is obtained directly from observations and interviews with informants in the field, while secondary data comes from documents, regulations, and data previously published to data users. The analysis technique was carried out by grouping data, coding, and then presenting a visualization of the results using NVivo 12 plus software. The results of the study found that the ways to improve the quality of UKI at STO are adhering to the Annual Monitoring Plan (RPT) guidelines, increasing the knowledge and soft skills of UKI staff, increasing the use of technology, segregating UKI duties and responsibilities.
The Comparison of Circular Economy Analysis in Developed and Developing Countries Ratna Malisa Indriawati; Evi Gravitiani; Pramana Widya Samara
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 19 No 1 (2024): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v19i1.2024.pp1-17

Abstract

This study seeks to present a better understanding of knowledge about the circular economy by referring to literature studies in developed and developing countries during the observation period from 2006 to 2022. This study provides an overview of the bibliometric approach: time analysis, journal analysis, co-authorship analysis, keyword analysis, citation analysis, country analysis, and agency analysis. The level of research contribution in developed and developing countries tended to be low until 2016, increasing significantly in recent years. Keyword analysis reveals that Circular Economy has the highest contribution in 2019 for developed countries and in 2020 for developing countries. Then, the citation analysis shows that "Towards a National Circular Economy Indicator System in China: An Evaluation and Critical Analysis" has the highest citation. And China became the number one country for its contribution to circular economy publications globally. This study suggests that developed and developing countries collectively have a deeper understanding of the circular economy concept for sustainable green economic growth globally.
Factors Driving Sustainability of Food and Beverage Industries Muzakar Isa; Aflit Nuryulia Praswatia; Siti Zulaekah
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 19 No 2 (2024): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v19i2.2024.pp162-171

Abstract

This study has two objectives, namely compiling and analyzing vulnerability indexes of business unit, and analyzing key success variables for food and beverage industries after the COVID-19 pandemic. The analysis tool used in this study is business vulnerability analysis. The vulnerability analysis is derived from the vulnerability index to the COVID-19 threat, which is collected from all aspect indicator values of MSMEs' vulnerability to the COVID-19 theeat. These values consist of exposure, sensitivity, and adaptive capacity. The results of the study explain that food and beverage MSMEs are categorized into medium vulnerability to the threat of COVID-19, where sensitivity is the highest influence aspect as a determinant of the vulnerability level. Due in part to the high number of MSMEs that are sensitive to the threat of COVID-19 and lack the ability to adjust, there may have been a fall in sales and bankruptcy of food and beverage MSMEs during the COVID-19 pandemic.
Environmental Factors in Affecting Student Entrepreneurship Decision Agus Eko Sujianto; Mashudi Mashudi; Aliya Khansa
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 19 No 1 (2024): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v19i1.2024.pp59-72

Abstract

The aim of this research is to examine the influence of environmental factors on students' entrepreneurial decisions in Indonesia. Based on theoretical mapping and previous research, the results showed that the environmental factors in question are the internal and external environment. The research design used is quantitative, with the population consisting of alumni of the Master of Sharia Economics UIN SATU Tulungagung. Based on the distribution of questionnaires to 158 alumni, 123 respondents or 78% were obtained and the remaining 22% did not fill out the questionnaire. By analyzing data using regression, the results showed that there was a significant positive internal and external environment on entrepreneurial decisions. Respondents were motivated to become entrepreneurs because it has been their dream since birth, government policies are pro-entrepreneurship, open access to obtain financing, entrepreneurship has become a culture, and promises independence for an entrepreneur.
Inclusive Labor Market and Participation of Person with Disabilities: Case Study in Indonesia, Denmark, France, and Ireland Ananda Putri Pratama Suwitanty; Ni Putu Wiwin Setyari
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 19 No 1 (2024): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v19i1.2024.pp149-161

Abstract

An inclusive labor market for persons with disabilities is one of the priority issues discussed in the G20, especially in the Employment Working Group (EWG) field. Typically, the number of individuals with disabilities participating in the labor market is lower than that of their non-disabled counterparts, mainly due to the company’s reluctance to hire disabled workers. This study aims to investigate the impact of disability on participation in the inclusive labor market. This research uses panel data from four countries - Indonesia, Denmark, France, and Ireland - spanning the years 2016 to 2021, sourced from the International Labor Organization (ILO). The variables used to determine the factors that influence the participation of individuals with disabilities in the labor market are their educational level, the number of disabled individuals in rural areas and their average income. By using the Fixed Effect Model, it is known that people with disabilities who have received education and the number of people with disabilities living in urban areas have a positive and significant effect on the participation of people with disabilities in the labor market. Meanwhile, the average income of people with disabilities has a negative and insignificant effect on the participation of people with disabilities in the labor market. Efforts to increase the participation of people with disabilities in the labor market are important as welfare reform, indicators of the success of inclusive development and poverty alleviation among groups of people with disabilities.
Gender Diversity on Commissioner Board and Decision Making: Evidence Using Capital Raised Through IPOs Yuli Soesetio; Dyah Arini Rudiningtyas; Winarta Winarta; Cattetiana Dhevi
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 19 No 1 (2024): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v19i1.2024.pp122-135

Abstract

This study aims to analyze the influence of the presence of women in the board of commissioners’ structure on the funds allocating decisions to finance various company investment opportunities sourced from corporate actions, such as an initial public offering (IPO). Service companies, especially the financial sector became a vast field for a woman, therefore, the financial sector that has conducted IPOs on the Indonesia Stock Exchange (IDX) for the past 21 years was selected as a research sample. The analytical tool used is multiple linear regression with OLS method which examines cross-sectionally the effect of the presence of women in 53 companies. This result shows that the presence of women on the board of commissioners affects the decision-making process on the amount of funding allocation for the company's investment opportunities. Their existence minimizes the allocation of IPO funds to finance various company investment opportunities in the future. Thus, gender studies in IPO corporate actions, especially in developing countries, are still very rarely studied. Women are known to have a short-term problem-solving perspective and are less confident than men, but they are more careful when making decisions. Despite the dominating nature of prudence, women can reduce the potential for financial distress due to risky investment decisions by choosing the decision to hoard funds in the form of cash to strengthen working capital.

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