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Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi
Published by Universitas Wijaya Kusuma Surabaya
ISSN : 16931378     EISSN : 25989952     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
EQUILIBRIUM journal is published by Research Institution and Community Service Wijaya Kusuma Surabaya University. EQUILIBRIUM journal accepts any manuscripts or articles in the field of economics, management and accounting studies from both national and international academicians and researchers.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue " Vol 12, No 2 (2014): Edisi Oktober" : 7 Documents clear
URGENSITAS PERAN OTORITAS JASA KEUANGAN (OJK) IMPLEMENTASINYA DALAM ‘PASAR’ INDUSTRI KEUANGAN DAN PERTI EKONOMI Fatihudin, Didin
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 12, No 2 (2014): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v12i2.119

Abstract

Financial services authority (FSA) representing the government in the financial services industry market stabilization. FSA has the freedom to make decisions and non-government managers. FSA oversees banking products, investment and finance. FSA is expected to direct economic activity (market) on the path to equality and welfare of Indonesian society as a whole. If the FSA's role is broader than the previous institutions function, then it should be the orientation of the curriculum of courses in economics faculty also need to change and be expanded with the development of other empirical level.
STANDAR ANALISA BELANJA KABUPATEN GRESIK Mardiana, Lilik; Sukamto, Sukamto
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 12, No 2 (2014): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v12i2.120

Abstract

This study aims to determine how to set standards expenditure analysis (SAB) in allocating budgets to the respective work units within the organizational structure of the Government of Gresik. Results of this research are used to improve local budgeting mechanism through Standards Development Expenditure Analysis (SAB) is accurate and relevant to further integrate with the application system budget. Object of research is all activities performed on every SKPD in Gresik. While the activities used are activities related to the development of employees on the basis that these activities most relevant to measure the effectiveness of the use of the budget. The data used is data of the budget for development activities consisting of: a) personnel expenditures, which consists of: Shopping and Spending Non PNS PNS b) Expenditure Goods and Services, which consists of: Shopping Consumables, Shopping Materials Materials, Printing and Copying Shopping, Eating and Drinking Shopping, Travel Agency Shopping, Shopping Other. Preparation of Standard Expenditure Analysis using three main approaches, namely: the approach of Activity Based Costing (ABC), the approach Ordinary Least Square (simple regression) and approach to the discussion method (Focused Group Discussion). Standards Based Analysis Expenditure on education activities in Gresik showed that essentially all of the budget used for development activities of personnel or human resources is reasonable. Yet for Education and Leadership Training activity level II, III and IV using too large budget expenditure exceeds the maximum limit, resulting in inefficiencies or wasteful activities budget.
EVALUASI KINERJA ANGGARAN DAERAH KABUPATEN SIDOARJO Lestari, Lestari; Karyadi, Iman
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 12, No 2 (2014): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v12i2.115

Abstract

The purpose of this study are: to determine the effectiveness of the Sidoarjo regency Budget as seen from the Regional financial performance. The population in this study was planned and realized number of local budgets in Sidoarjo. The sample in this research is the realization of the budget plan and the district of Sidoarjo in 2008, 2009, 2010, 2011, and 2012. The data analysis technique used is the Qualitative Methods. The results showed that the analysis of trends in percentage (percentage trend analysis) Sidoarjo district budget growth has a tendency to rise from year to year. In addition, the ability of the local government district of Sidoarjo in maintaining and improving the success that has been achieved from period to period is good. Sidoarjo regency government in the last 5 years more mnegeluarkan immediate shopping for shopping facilities and equipment for the purposes of operational activities and to fund services.
Front Cover, Daftar Isi, Susunan Dewan Redaksi, Petunjuk Penulisan
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 12, No 2 (2014): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v12i2.121

Abstract

Pengaruh Imbalan Bagi Hasil dan Suku Bunga Bank Indonesia Terhadap Pertumbuhan Deposito Mudharabah Anam, Hairul
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 12, No 2 (2014): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v12i2.116

Abstract

The Influence of Profit Sharing and Interest Rates of Bank Indonesia on The Growth of Mudharabah Deposits; This study aimed to examine the effect of profit sharing and interest rates of Bank Indonesia on the growth of mudharabah deposits at PT. Bank Muamalat Indonesia, Tbk. The method used in this study was the quantitative research in methods of data collection techniques of documentation. Sample consists of 35 sample from the quarterly report of PT Bank Muamalat Indonesia, Tbk from January 2005 to September 2013. The method used is the multiple linear regression method. Based on this analysis of the obtained research results showed that profit sharing and interest rates of Bank Indonesia simultaneously influence significantly to growth of mudharabah deposits in Bank Muamalat Indonesia. This shows that information about profit sharing and interest rates of Bank Indonesia can be used to predict the growth of mudharabah deposits in Bank Muamalat Indonesia and collectively can make policy in investment decision making. And other results obtained that profit sharing and interest rates of Bank Indonesia partially positive and significant effect on the growth of deposits mudharabah in Bank Muamalat Indonesia. Results of this study are consistent with previous research indicated by Sutiani (2012) that profit sharing the positive effect of the nominal amount of the savings account holders in the Islamic bank. Because its customers are only willing to keep their funds in the bank that is willing and able to pay back these funds when billed. This proves that the majority of Indonesia's muslim community is still affected by the return will be accepted. The implications of this study are expected in management can improve the performance and management can work together with the Indonesian Ulema council to provide wider dissemination of the prohibition of bank interest is expected to enhance the bank's syariah.
PERSPEKTIF KEPUASAN KARYAWAN PT. OSI ELECTRONICS DISPLAYS BATAM
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 12, No 2 (2014): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v12i2.117

Abstract

Employees, as well as consumers, need to be pampered, cared for, and meet their expectation. Company has some responsibilities that must be met, one of them is corporate social responsibilities for their employess. Company has an effort to fulfil these responsibilities. Companies give a resiprocal return for employee’s energy, idea, and thought that. If the return fulfiled by companied meet employees expectation, it might be made employee satisfied and have a loyality to companies. However, infact, always appears a gap betweem the expectation and point of view and company management. This matter will result in the emergence of turnover. The purpose of this research is to determine the level of employees PT OSI Electrics Displays Batam. The amount of this research is 79 respondents. Tool data collection using questionaires and analysis techniques used are importance and performance analysis. The result showed that the company needs to pay closer attention to variable work it self, because great expectations of employees to get challenging job that can enrich their skills and knowledge as well as fun job.
ANTESEDEN DAN KONSEKUENSI PEMANFAATAN TEKNOLOGI SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN DI KOTA BALIKPAPAN
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 12, No 2 (2014): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v12i2.118

Abstract

The main objective of this study is to examine the factors that are antecedents to use information technology, as well as the consequences of the use of information technology in accounting employees in Singapore, with reference to previous studies that have been conducted in several service organizations. Based on the research results, the use of accounting information technology employees in the accounting department at the company resulted in the conclusion that the use of information technology is influenced by factors Affect and long-term consequences but is not influenced by social factors, complexity, compliance tasks, and facilitating conditions. And of the results of the regression utilization of information technology does not affect the performance.

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