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Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi
ISSN : 16931378     EISSN : 25989952     DOI : -
Core Subject : Economy,
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.
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Articles 10 Documents
Search results for , issue "Vol 19, No 1 (2023): April" : 10 Documents clear
Peran Devidend Policy Pada Solvensi dan Kinerja Keungan Terhadap Nilai Perusahaan Marista Oktaviani; Tyasha Ayu Melynda Sari; Adhar Putra Setiawan
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2764

Abstract

This research is a descriptive research with a quantitative approach. The sample is a consumer goods industrial company. The data collection method used purposive sampling. The data analysis technique used is SEM model analysis with SmartPls analysis tool. The results showed that the current ratio had a significant positive effect on firm value and earnings per share had no effect on firm value. Dividend policy in this study is used as a moderating variable. The results of the dividend policy moderate the relationship between the current ratio and earnings per share on firm value.
Pengaruh Pengetahuan Kewirausahaan, Strategi Pemasaran Dan Lokasi Usaha Terhadap Keberhasilan UMKM (Studi Kasus Pada Pengrajin Perak Kotagede, Yogyakarta) Muhammad Alfiannur; Beni Suhendra Winarso
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2471

Abstract

This study examines the "Effect of entrepreneurial knowledge, marketing strategy and business location on the success of MSME business (case study on silver craftsmen Kotagede Yogyakarta)". The independent variables used are entrepreneurial knowledge, marketing strategy, business location, and business success variables. The Quantitative approach was used in this research to gather the data. The method used is multiple linear regression processed using SPSS. The results of this study indicate that the entrepreneurial knowledge variable affects business success, the marketing strategy variable affects business success, location variable affects business success. Simultaneously, entrepreneurial knowledge, marketing strategy, and business location affect business success.
Implikasi Pengaruh Experiential Marketing Terhadap Kepuasan Konsumen Di Pasar Blauran Kotamadya Surabaya Bambang Setyadarma
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2773

Abstract

Artikel penelitian ini bertujuan mengidentifikasikan sejauhmana kontribusi pengaruh positip experiential marketing (sense, feel, think, act, relate) terhadap aktualisasi tercapainya nilai kepuasan konsumen di pasar blauran. Sampel penelitian terdiri dari 60 partisipan konsumen penggiat belanja di pasar blauran kodya surabaya melalui pendekatan metode purposive sampling (Cooper & Emory, 2015). Parameter  sense  tidak berpengaruh secara positip terhadap kepuasan, terindikasikan perilaku para partisipan pada saat berbelanja di pasar blauran tidak terlalu mengandalkan elemen panca inderanya melainkan mengandalkan feel (perasaan) manakala berbelanja. Parameter feel berpengaruh positip secara bermakna terhadap kepuasan pelanggan, terindikasikan para partisipan yang berbelanja di pasar blauran tersebut, memiliki dorongan emosional  yang  sangat  kuat  guna melakukan  keputusan pembelian secara bijak. Parameter think berpengaruh positip secara bermakna terhadap kepuasan pelanggan, terindikasikan sebelum partisipan memutuskan pembelian barang di pasar blauran, mereka lebih mengutamakan berpikir secara rasional (think). Parameter act  berpengaruh negatip secara bermakna terhadap kepuasan pelanggan, terindikasikan rata rata partisipan penelitian ketika berbelanja di pasar blauran tidak senantiasa mengikuti kebiasaan hedonisme (act) terkait perilaku life style masyarakat  perkotaan yang cenderung konsumeris manakala melakukan kegiatan berbelanja. Parameter relate  berpengaruh negatip secara bermakna terhadap kepuasan pelanggan, terindikasikan kondisional persepsi para partisipan tersebut manakala berbelanja di pasar blauran lebih mengutamakan dimensional sense dikuti oleh feel, think maupun act secara komprehensif. Optimalisasi keberhasilan pencapaian nilai kepuasan pelanggan dapat teraktualisasikan melalui kolaborasi pemberdayaan elemen-elemen experiental marketing (sense, feel, think, act, relate) guna merelevansikan kepositipan sikap loyal pelanggan secara nyata dewasa ini.
Pengaruh Islamic Corporate Social Responsibility Dan Sharia Governance Terhadap Kinerja Keuangan Perusahaan Rimi Gusliana Mais; Munir Munir; Nuryasa Nuryasa
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2792

Abstract

This study aims to determine the effect of Islamic Corporate Social Responsibility and Sharia Governance on the financial performance of Islamic companies listed on the Indonesian Sharia Stock Index in 2018-2021.This study uses a quantitative approach associative research, which is measured using a panel data regression-based method with the help of Software Eviews 12. The population of this study are companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2018-2021 period. The sample was determined based on purposive sampling with a total sample of 28 companies so that the total observations in this study were 112 observational data. The data used in this study are secondary data obtained by downloading the annual report on the official website of each company and testing using the t test (partially).The results show that (1) Islamic Corporate Social Responsibility has no effect on the company's financial performance (ROA) in companies listed on ISSI for the 2018-2021 period, (2) Sharia Governance has a significant positive effect on the company's financial performance (ROA) listed on ISSI. period 2018-2022.
Stock Valuation Analysis : P/GMV Dan LTV/CAC Pada Perusahaan Startup Di Asia Dan America Wendyka Mazaka; Sri Wahjuni Latifah
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2597

Abstract

This study aims to evaluate and analyze the fair value of shares of startup companies in Asia and America using the Price to Gross Merchandise Value (P/GMV) and Lifetime Value to Customer Acquisition Cost (LTV/CAC) methods. The company is PT. Bukalapak.com Tbk, SEA Ltd, Ebay Inc, and Shopify Inc. This type of research is descriptive quantitative. The data used is financial report data for the period 218-2020, sourced from the official idx website. Research is conducted by identifying data, calculating formulas, analyzing data, and concluding. The results showed that the company's shares PT.Bukalapak.com Tbk & Ebay Inc. were undervalued, and SEA Ltd. and Shopify Inc. were overvalued. Asian startup stocks are no better than America. The limitation of this research is that there needs to be more data on startup companies listed on the IDX. Future research can expand research with empirical methods.
Komitmen Organisasi Sebagai Variabel Pemediasi Ppengaruh Kepuasan Kerja Terhadap Kinerja Karyawan Dijah Julindrastuti; Iman Karyadi
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2783

Abstract

Employees are one of the company's most valuable assets that must be managed properly by the company in order to make an optimal contribution. Job satisfaction is one that must be considered because job satisfaction can affect the performance of employees. This research examines to determine whether organizational commitment as a mediating variable influences job satisfaction on employee performance. The population in this study were all non-educational employees at UWKS Surabaya. The sample was determined using the convenience sampling method. The data analysis used in this study was Structural Equation Modeling (SEM) which was operated through the AMOS program. The results showed that job satisfaction has an effect on organizational commitment while organizational commitment has no effect on employee performance so that organizational commitment does not act as a mediating variable between job satisfaction and employee performance.
Impact General Allocation Of Funds And Economic Growth On Government Expenditure In East Kotawaringin Retno Febriyastuti Widyawati; Andi Lopa Ginting; Ermatry Hariani
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2818

Abstract

This study aims to examine the impact of economic growth and the general allocation of funds on economic growth in East Kotawaringin. The descriptive-quantitative research method was used in this study. Multiple linear regression with the t-test, F-test, and coefficient of determination test was used in this study as an analytical tool. According to the findings of this study, the variables of the general allocation fund significantly impact government expenditures in East Kotawaringin. At the same time, economic growth has no significant impact on government expenditure in East Kotawaringin. Concurrently, the general allocation fund variables and economic development affect the government expenditure variable
Analisis Efektivitas Promosi Perguruan Tinggi Dengan Penerapan Model AISAS Danang Satrio; Rika Adriyana
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2788

Abstract

ABSTRACT Technological advances today, especially the internet of things, are widely used by people in their daily transactions, communication and searching for various information. One of the promotional media used in universities is in the form of visual communication media using the AISAS model in describing online promotions used by universities. This study aims to analyze the effectiveness of promotions carried out by the promotion of new student admissions (PMB) of Pekalongan University based on the concept of marketing communication and technological developments, namely attention, interest, search, action, and share (AISAS model). This study used a descriptive approach by distributing questionnaires to prospective new student recipients. With this research, it can be useful to evaluate the new student admissions section so that in making promotions, it is necessary to pay attention to the AISAS aspect so that the number of student applicants is much higher. The results of this study show that online promotion has a significant effect on attention, interest, and share. While promotion does not have a significant effect on search and action. Attention has a significant positive impact on interest. Interest has a significant positive effect on search. Search has a positive and significant effect on actions while actions do not have a significant effect on shares. Keywords: Marketing Communications, Promotion, College, AISAS
Pengaruh Nilai Ekspor Besi Baja Indonesia Ke 10 Negara Tujuan Frisca Yunita Sari; Betty Silfia Ayu Utami
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2789

Abstract

 Iron & Steel is the third leading commodity after CPO and coal in Indonesia. The purpose of this study is to analyze competitiveness and the factors that influence the value of Indonesian steel exports to 10 destination countries using a gravity model. The method of analysis of this research is quantitative with the analytical technique used is RCA to analyze competitiveness and the gravity panel data model to analyze the factors that influence Indonesia's iron and steel exports. The data used in analyzing is secondary data for the annual period obtained from the World Bank, the Central Bureau of Statistics, Uncomtrade, IMF, CEPII. The results of the data analysis show that the average Indonesian steel commodity shows an RCA value of < 1, which means that the Indonesian steel commodity is not yet highly competitive. Meanwhile, the variables GDP per capita, price, and distance to importing countries in the gravity data panel model affect the value of Indonesia's iron and steel exports by showing a probability of <0.5. In contrast to the variables of inflation, exchange rate, and production of the importing country in the gravity data panel model, they do not affect the value of Indonesia's iron and steel exports by indicating a probability of > 0.5.
Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Yang Menerapkan Asean Corporate Governance Scorecard Julia Vivi Maulidah; Sarwenda Biduri; Nurasik Nurasik; Wiwit Hariyanto
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2775

Abstract

The purpose of the study is represented by a repeat of CEOs' pictures against financial targets, opportunities from ineffective oversight, rationalization of auditors, revenue-driven skills, and balance sheet reporting of companies implementing ASEAN groups. It is to examine the effects of arrogance. Administrative performance map for the 2018-2020 season. This study uses a quantitative approach. The sample used consisted of his 15 companies that had implemented the ASEAN Corporate Governance Scorecard in the period 2018-2020. The data used in this study are secondary data obtained from company financial statements and annual reports obtained from the investment gallery of Muang Madhya University, Sidoarjo. The data analysis method is multiple regression analysis using the SPSS v26 program. The results of this study show that (1) Financial targets do not influence financial fraud; (2) Ineffective oversight influences financial fraud; (3) Auditor rotation does partially indicates that it does not affect reporting. Report; (4) Direction change impacts fraudulent financial reporting; and (5) Number of repeated CEO impacts fraudulent financial reporting

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