Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi
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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<![CDATA[The Effect of Compensation on Container Driver Discipline: The Mediating Role of Work Motivation ]]>
<![CDATA[Mochklas, Mocahamad]]>;
<![CDATA[Silvia, Maulana Anifa]]>;
<![CDATA[Iradawaty, Sofiah Nur]]>;
<![CDATA[Hafidulloh, Hafidulloh]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 20, No 1 (2024): April ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v20i1.3567
<![CDATA[Container drivers often face problems related to work discipline, including punctuality, performance, consistent attendance, and financial difficulties. These problems include on-time arrival, schedule efficiency, the effect of fatigue and stress on performance, disruption to attendance due to health factors, and financial difficulties that require company assistance through a good funding system. Container drivers in the export-import trade have a large contribution to the punctuality of delivery, therefore truck driver work discipline is the main factor that influences the productivity and performance of container drivers. Container drivers who work with full work discipline have a good impact on the development of transportation service companies, therefore this research aims to analyze the influence of compensation and work motivation on container driver discipline. This research uses quantitative methods, where the population in this study is PT container drivers. Multi Trans Surabaya. A total of 63 people met the criteria to become respondents in this research. The incoming data was processed using SEM_PLS. The results of this research are that compensation has a significant positive effect on the work discipline of container drivers, compensation has a significant positive effect on the work motivation of container drivers, work motivation has a significant positive effect on the work discipline of container drivers and work motivation mediates the effect of compensation on the work discipline of container drivers.]]>
<![CDATA[Akuntabilitas Pengelolaan Dana Desa: Peran Religiusitas, Partisipasi Masyarakat, Komitmen Organisasi Dan Moralitas Perangkat Desa ]]>
<![CDATA[Asrori, Moh. Ali]]>;
<![CDATA[Aini, Nurul]]>;
<![CDATA[Zainuddin, Akhmad]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 20, No 1 (2024): April ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v20i1.3667
<![CDATA[This study aims to examine and evaluate the influence of religiosity, community participation, organizational commitment, and morality of village officials on the accountability of village budget management in Kalitengah District, Lamongan Regency. This study used non-probability sampling techniques combined with multiple linear regression analysis. This study used a research sample of 57 village officials, namely the village head, village secretary, and village treasurer who are responsible for administering village finances in Kalitengah sub-district, Lamongan district. The findings of this study explain that religiosity, organizational commitment, and morality of village officials have a significant influence on the accountability of village fund management in Kalitengah District, Lamongan Regency. However, community participation does not have a significant influence on the accountability of village fund management in the sub-district. The findings of this study are expected to provide valuable input for village governments in making decisions about the allocation and use of village funds. In addition, the findings are also expected to be a valuable reference for future researchers in developing their research framework.]]>
<![CDATA[Integrasi Green Accounting Dalam Strategi Pemasaran Membentuk Citra Merek Sustainability Pada Konsumen Gen-Z ]]>
<![CDATA[Hamizar, Arizal]]>;
<![CDATA[Karnudu, Fitria]]>;
<![CDATA[Yaman, Afdhal]]>;
<![CDATA[Pellupessy, Fatmah Watti]]>;
<![CDATA[Malawat, Fadli Fendi]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 20, No 1 (2024): April ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v20i1.3459
<![CDATA[This research aims to explore how Generation Z responds to green accounting practices and its impact on brand image, as well as to formulate appropriate marketing strategies based on these findings. The research method employed is qualitative with a phenomenological approach. Data were collected through in-depth interviews, and data analysis was conducted using a thematic approach to identify thematic patterns emerging from interviews and observations. The results of the study indicate that Generation Z responds positively to green accounting practices, considering it a key differentiator in brand selection. The implementation of green accounting has a positive impact on brand image, with respondents perceiving companies adopting green accounting practices as pioneers and leaders in conducting business responsibly. Subsequently, based on the research findings, formulating marketing strategies that consider sustainability values becomes crucial in meeting the preferences and expectations of Generation Z.]]>
<![CDATA[Pemanfaatan ICT Dan Fintech: Pentingkah Bagi Pelaku UMKM ]]>
<![CDATA[Astuti, Maesaroh Risqi Dwi]]>;
<![CDATA[Hanafi, Rustam]]>;
<![CDATA[Sutapa, Sutapa]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 20, No 1 (2024): April ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v20i1.3214
<![CDATA[In line with the development of information technology, Micro, Small, and Medium Enterprises (MSMEs) must adapt and adopt technology to increase efficiency and expand market reach to improve MSMEs' performance. Therefore, this study aims to examine the role of Information Communication Technology (ICT) and financial technology (fintech) on the performance of MSMEs. Data was collected through questionnaires to MSMEs respondents in Pati Regency. This study uses multiple linear regression to test the proposed hypothesis. The results of this study show that Information Communication Technology (ICT) and Financial technology (fintech) have a significant positive effect on the performance of MSMEs.]]>
<![CDATA[The Influence of Internal Factors on Going Concern Audit Opinions: Study of Industrial Companies on the Indonesia Stock Exchangee ]]>
<![CDATA[Yolanda Zagoto, Akwilan Evalyn]]>;
<![CDATA[Widiyati, Dian]]>;
<![CDATA[Priyanto, Panji]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 20, No 1 (2024): April ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v20i1.3636
<![CDATA[This research discusses the influence of independent commissioners, managerial ownership, and audit quality on accepting going-concern audit opinions. This research aims to determine the impact of independent commissioners, managerial ownership, and audit quality on the acceptance of going-concern audit opinions. The method used in this research is quantitative, and the data used is secondary data. The sampling technique was carried out using purposive sampling by considering specific criteria determined by the researcher. The population used in this research is industrial companies listed on the Indonesia Stock Exchange for the 2018-2022 period, data processing uses e-views 12 version. Based on the research results, it can be concluded that independent commissioner and managerial ownership variables influence the acceptance of going concern audit opinions. Meanwhile, audit quality does not affect the acceptance of going-concern audit opinions.]]>
<![CDATA[Pengaruh Risiko Dan Kualitas Layanan Terhadap Loyalitas Nasabah Pengguna BSI Mobile Banking ]]>
<![CDATA[Sudirman, Muh Sajjaj]]>;
<![CDATA[Imran, Muhammad]]>;
<![CDATA[Prayoga, Dimas]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 20, No 1 (2024): April ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v20i1.2963
<![CDATA[This study aims to see and examine the effect of risk and service quality on customer loyalty using BSI Mobile Banking for IAIN Ternate students. The source of data used in this study is primary data in the form of a questionnaire. This method uses a quantitative method, with a sample of 100 respondents from IAIN Ternate students who use BSI Mobile Banking, while the data collection technique used is a questionnaire method and processed using the SPSS program. From the results of data processing, it shows that the variables of Risk and Quality of Service all have a significant effect on the variable of customer loyalty in IAIN Ternate students]]>
<![CDATA[Aspek Kinerja Keberlanjutan Terhadap Manajemen Aset Serta Dampaknya Pada Nilai Perusahaan Perbankan 10 Besar Di Indonesia ]]>
<![CDATA[Mulyaningtyas, Mulyaningtyas]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 20, No 1 (2024): April ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v20i1.3458
<![CDATA[The financial services sector provides comprehensive support to create sustainable economic growth by aligning economic, environmental and social interests in accordance with the sustainable finance work plan initiated by the Financial Services Authority. OJK in accelerating sustainable finance has realized it in the issuance of the Sustainable Finance Roadmap in 2015 - 2019 and continued in the second phase from 2020 to 2024. Almost 50% of banks in Indonesia representing 91% of Indonesia's total banking market assets show an increasing commitment to implementing sustainable finance, as measured by their Sustainability Reports. The aim of the research is to determine the influence of economic, environmental and social aspects on asset management and their impact on company value. The analysis method used is quantitative descriptive, using secondary data in the form of sustainability reports and financial statements obtained through www.idx.co.id. with purpose sampling techniques obtained by 10 bank entities. The data was processed by multiple regression techniques with intervening variables of path analysis. The results of the study Aspects of sustainability performance do not directly affect asset management and company value, while aspects of sustainability performance through asset management have an indirect effect on and company value.]]>
<![CDATA[Faktor Ekonomi Dan Sosial Yang Mempengaruhi Pemberdayaan Gender ]]>
<![CDATA[Yustie, Renta]]>;
<![CDATA[Prayitno, Budi]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 20, No 1 (2024): April ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v20i1.3633
<![CDATA[Gender is one of the important issues and current discussions in North Kalimantan Province. This is indicated by the contribution of women as workers in North Kalimantan who still lack participation with the gender empowerment index being in the range of 50 to 60. Focusing on the role and function of women in society and government in their contribution to the regional economy of North Kalimantan Province, it is necessary to increase the active role of women. The role and function of women is measured by 3 (three) factors, namely the presence of women in parliament, women in professional staff, women's income so that these three factors are independent variables in the research, which will influence the gender empowerment factor which is used as the dependent variable in this research. Developing and balanced gender empowerment can formally increase the role and position of women workers in society and encourage sustainable development in North Kalimantan Province. This research is quantitative research with secondary data sourced from BPS North Kalimantan Province. The research sample used 5 districts/cities in North Kalimantan Province, namely Kab. Malinau, Kab. Bulungan, Kab. Tana Tidung, Kab. Nunukan, Tarakan City. The research method uses a panel method for the period 2017 to 2022, with a panel data multiple linear regression model. The analytical tool used to calculate research data is Eviews 10. The alpha (α) value in the research is 5% or equivalent to 0.05 and the result is that all independent variables in the research are able to influence the dependent variable, namely the gender empowerment index to improve the role and position of the workforce. women and encourage sustainable development in North Kalimantan Province in the long term and support SDG's point 5, namely gender equality.]]>
<![CDATA[How Education Creates Your Wages, A Case of Manufacturing and Retail Companies in Surabaya ]]>
<![CDATA[Kurniawan, Esther Elysia]]>;
<![CDATA[Kristiyanto, Sony]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 20, No 1 (2024): April ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v20i1.3634
<![CDATA[Education has an important role in the labor market. One component in determining the level of wages for workers is the level of education that the worker has. Apart from that, the level of education is one of the requirements for workers to be able to reach a certain level of position. The problem that then arises is how the level of education can reflect the level of wages that workers will receive, especially workers in the manufacturing and retail industries. In some cases, even though the level of education plays an important role, work experience, worker skills and the performance of the worker concerned are the keys for workers to get higher wages. This condition then gave rise to a debate regarding whether or not education was necessary in the labor market and whether it was true that the level of education would correlate with workers' wages. By using qualitative research methodology with a phenomenological paradigm, this research tries to reveal more details about this phenomenon. Manufacturing and retail companies were chosen as research subjects considering the complexity of the workers working in these companies. Manufacturing and retail companies have complex characteristics in their employment structure. Meanwhile, Surabaya was chosen because the city of Surabaya has the characteristics of an industrial and trade city in its economic structure. This research comes to the conclusion that basically education will be able to have an impact on workers' wages, but how big this impact will be will depend on the company where the worker works. A wage system that relies on bonuses or commissions based on worker performance will indirectly mean that the impact of education on wages will not be visible in real terms.]]>
<![CDATA[Unlocking Prosperity: Identifying Key Sectors For Tourism Development In Yogyakarta ]]>
<![CDATA[Wiguna, Yordan]]>;
<![CDATA[Dewi, Ine Ratna]]>;
<![CDATA[Noya, Avior Ocean Louis Ishaac]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 20, No 1 (2024): April ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v20i1.3389
<![CDATA[Tourism has great potential to create jobs and improve Indonesia's competitiveness in the global market. The Special Region of Yogyakarta (DIY) is one of the provinces in Indonesia that has comparative advantages and good prospects in tourism. This study aims to determine the economic sectors that are the basis and have prospects for growth and to determine the development that can be done in these sectors to optimize tourism in each regency and city in the Special Region of Yogyakarta. Based on analysis using Location Quotient (LQ) and Dynamic Location Quotient (DLQ), the agriculture, forestry, and fisheries sector, the water supply, waste management, waste, and recycling sector, the wholesale and retail trade sector, car and motorcycle repair, the transportation and warehousing sector, as well as the accommodation and food supply sector are the basic and prospective sectors in the regencies and cities in Yogyakarta. Optimization of tourism can be done through the intensification of these basic and prospective sectors through strengthening agro-tourism, waste management, local shopping, and public transportation in each district and city in DIY. By strengthening the basic sectors and taking strategic steps in tourism development, DIY can strengthen its position as an attractive and sustainable tourism destination.]]>
