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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 8 Documents
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Search results for , issue "Vol 21, No 1 (2025): April" : 8 Documents clear
Pengaruh Pengetahuan Pajak, Gaya Hidup, Kesadaran Wajib Pajak Dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Gen Z Effendi, Helmy Ferdiansyah; Yuliarini, Sarah
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 21, No 1 (2025): 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.v21i1.4232

Abstract

This study aims to analyze the influence of tax knowledge, Gen Z lifestyle, taxpayer awareness, and tax socialization on individual taxpayer compliance at the KPP Pratama Surabaya Karang Pilang. Taxpayer compliance is a crucial factor in achieving the national tax revenue target; however, it often faces obstacles due to a lack of understanding and awareness from the taxpayers themselves. This research employs a quantitative approach using a survey method, with data collected through questionnaires distributed to individual taxpayers registered at the KPP Pratama Surabaya Karang Pilang. The variables studied include tax knowledge, Gen Z lifestyle, taxpayer awareness, tax socialization, and taxpayer compliance. Multiple regression analysis is used to determine the impact of each independent variable on the dependent variable.The results of the study show that tax knowledge, Gen Z lifestyle, taxpayer awareness, and tax socialization all have a positive influence on taxpayer compliance. Specifically, taxpayer awareness and tax socialization were found to have a significant impact, while tax knowledge and Gen Z lifestyle also contribute, albeit to a lesser extent. This research provides important implications for the Directorate General of Taxes in designing more effective strategies to enhance tax awareness and compliance, especially among younger generationsWordsCharactersReading timeWordsCharactersReading timeWordsCharactersReading timeWordsCharactersReading timeWordsCharactersReading time
Pengaruh Perilaku Doom Spending dan Kecerdasan Emosional terhadap Kemampuan Berinvestasi dengan Kecerdasan Intelektual sebagai Variabel Moderating di Kalangan Mahasiswa Generasi Z di Jawa Timur Kusuma, Nyo Tersa Dofora; Wany, Eva; Prayitno, Budi Prayitno
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 21, No 1 (2025): 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.v21i1.4314

Abstract

Doom spending behavior, which refers to the tendency to consume triggered by anxiety about the future, and emotional intelligence, which is related to the ability to manage emotions, are believed to influence investment decisions among Gen Z in East Java. Meanwhile, intellectual intelligence, as a measure of cognitive ability, is hypothesized to moderate the relationship between the two variables and investment ability. Therefore, this study aims to determine the extent to which doom spending behavior and emotional intelligence influence investment ability moderated by intellectual intelligence. The research method used is quantitative with data collection techniques through questionnaires distributed to Generation Z students at several universities in East Java. The results of the study are expected to provide insight into the psychological factors that influence investment behavior among students and the importance of intellectual intelligence in directing better investment decisions. This study is also expected to be a consideration for the development of financial education programs for Generation Z.
Analisis Pemberian Insentif Dalam Upaya Meningkatkan Motivasi Kinerja Karyawan Yusup, Yusup; Adhafiya, Wahyu
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 21, No 1 (2025): 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.v21i1.4240

Abstract

This study aims to analyze the influence of motivation and compensation on employee performance at Singular Digital Printing Surabaya. The object of this study is Singular Digital Printing employees, with a population consisting of 60 employees. Due to the limited population, all employees with various statuses are used as samples with a saturated sampling technique. This study uses the Structural Equation Modeling (SEM) data analysis technique. Overall, the relationship in the analysis, namely incentives on employee performance, incentives on motivation, motivation on employee performance, and incentives through motivation on employee performance, shows a significant effect with a T-Statistic of more than 1,96 and a P-Value of less than 0,05. the results of this study are expected to provide insight into the effect of motivation and compensation on employee performance.WordsCharactersReading time
Peningkatan Excess Spending Pada Platform E-Commerce Dengan Pendekatan Persepsi Bookkeeping Account Haryana, Ratih Dewi Titisari
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 21, No 1 (2025): 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.v21i1.4319

Abstract

Technological developments and easy access to e-commerce platforms have driven significant changes in people's consumption patterns. This study was conducted based on individual behavior that often unconsciously applies accounting principles in their lives, especially in terms of financial management. Bookkeeping account is a term where each individual uses bookkeeping accounts like financial reports in managing their finances. Bookkeeping account is based on the framing effect where this is the effect of a person's cognitive bias behavior in decision making. In addition to the framing effect, there is also cash flow of personal funds and savings where these indicators are predicted to influence the attitude of excess spending in individuals, especially online shopping through various e-commerce platforms in the current digitalization era. Quantitative research methods were chosen to solve the problem formulation in this study. The selected research sample focused on productive-aged women who were considered to shop online more often, in the cities of Surabaya and Sidoarjo (the selection of areas was based on population density in East Java) so the sampling method used is cluster sampling. The questionnaire was sent directly or via GForm media to collect data. The data analysis method used partial Least Squares and structural equation model methodology. The results of the study show that the framing effect and cash flow of personal funds are able to provide a significant influence on excess spending, while saving is not able to significantly influence excess spending behavior in each individual.
Pengaruh Non-Performing Loan, Tingkat Inflasi, BI Rate Terhadap Profitabilitas Perusahaan Perbankan Rivandi, Muhammad; Elsa, Melsi Pratama
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 21, No 1 (2025): 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.v21i1.4313

Abstract

Profitability is a measure that reflects a company's ability to generate effective profits in relation to its revenues, assets, and equity. The purpose of this study is to determine the effect of non-performing loans, inflation rates, and the BI Rate on the profitability of banking companies. This study uses a quantitative approach and the sampling technique used is purposive sampling. This study uses a sample of 33 companies observed from 2021-2023, resulting in a total of 99 data. The results of this study explain that non-performing loans have a negative and significant effect on banking profitability, the inflation rate and the BI Rate do not affect banking profitability.
Analisis Kinerja Keuangan Perusahaan Minyak Dengan Menggunakan Du Pont System Pada PT Pertamina Lasminiasih, Lasminiasih; Dwiansyah, Fian Nur
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 21, No 1 (2025): 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.v21i1.2992

Abstract

Penelitian ini bertujuan untuk untuk mengukur kinerja keuangan pada PT Pertamina Tbk periode 2019-2021 dengan menggunakan Du Pont System. Du Pont System adalah metode yang digunakan dalam menilai efektivitas operasional perusahaan, karena dalam analisis du pont mencakup unsur penjualan, aktiva yang digunakan serta laba yang dihasilkan perusahaan. Penelitian ilmiah ini menggunakan metode kuantitatif yaitu teknik analisis data yang menggunakan perhitungan angka. Data dalam penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan PT Pertamina Tbk periode 2019-2021 yang diambil dari www.pertamina.com. Teknik pengumpulan data yaitu dengan menggunakan studi pustaka dan studi dokumentasi. Hasil dari penelitian pada PT Pertamina Tbk periode 2019-2021 menunjukkan hasil yang kurang baik karena selama tiga tahun Net Profit Margin, Total Assets Turnover, Return On Investment. Equity Multiplier, Return On Equity mengalami fluktuasi tetapi masih berada dibawah standar rasio rata-rata industri.
Circular Public Procurement: Inovasi Transformasi Tata Kelola Menuju Indonesia Berkelanjutan Ardytania, Dinda; Bandiyono, Agus
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 21, No 1 (2025): 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.v21i1.4246

Abstract

The amount of national expenditure related to the procurement of goods and services in the public sector has a significant influence because it includes the procurement of goods and services on a national scale which has an impact on various economic and development sectors. In this context, Circular Public Procurement (CPP) can be an innovative concept that supports the circular procurement of goods and services to create demand for products or services that support aspects of the circular economy, such as reusability or recycling. This research aims to analyze the steps involved in implementing CPP practices, analyzing the implementation of CPP practices in other countries, and analyzing the opportunities and challenges of implementing CPP practices in Indonesia. This research uses a literature study through a scoping review to collect information from the scope of the research and assess how the research topic that can be the basis of this research has developed in the last ten years. The results of this research indicate that CPP practices can be implemented in stages. Several countries such as the Netherlands, Denmark, Spain, and Sweden have adopted CPP practices through different approaches. In Indonesia, implementing CPP practices has opportunities and challenges in becoming a circular public procurement innovation. Therefore, the government is advised to create special regulations or policies regarding the implementation of CPP practices to address environmental, economic, and government governance issues.
Integration of Sharia Economic Principles and Ecological Economic Approaches in Oil Palm Plantation Management Wahyuni, Desi; Setiawan, Agus; Muslimin, Ahmad; Aji, Didik Kusno; Nawawi, Muhamad Anwar
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 21, No 1 (2025): 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.v21i1.4311

Abstract

Palm oil plantations have become a major component of the economy in tropical countries, but their impact on the environment and economy often leads to various problems. In Tulang Bawang, Lampung, the Mekar Indah Jaya Farmer Group faces challenges in managing palm oil plantations, particularly regarding the use of chemical fertilizers that harm the environment and add economic burdens. This study aims to explore the integration of Islamic economics principles and ecological economics approaches in palm oil plantation management to enhance social, economic, and environmental sustainability. The research method used is qualitative, with in-depth interviews, focus group discussions (FGDs), and participatory observation, aimed at gaining insights into the application of Islamic economics principles and ecological economics in palm oil plantations. The results indicate that the use of organic fertilizer from palm waste, managed in an environmentally friendly manner, reduces dependence on chemical fertilizers, improves crop yields, and minimizes negative impacts on the soil and ecosystem. Furthermore, the integration of Islamic economics principles such as justice, sustainability, and cooperation also enhances the welfare of farmers and empowers the surrounding community. This study recommends the development of policies that integrate Islamic economics and ecology to create more sustainable farming practices.

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