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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 294 Documents
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Front Cover, Daftar Isi, Susunan Dewan Redaksi, Petunjuk Penulisan
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 8, No 1 (2010): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v8i1.305

Abstract

PENGARUH STATE GOAL ORIENTATION TERHADAP PERFORMANCE DENGAN SELF-EFFICACY SEBAGAI VARIABEL PEMODERASI APLIKASI MATA KULIAH AKUNTANSI KEUANGAN LANJUTAN II Biduri, Sarwenda
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 14, No 1 (2018): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v14i1.410

Abstract

This goal of this research is want to know the effect of state goal orientation (SLGO) to performance and self-efficacy of accounting student. The sample in this study are students who have taken 2nd advanced financial accounting course which amounted to 136 respondents. Sample of this research is students who have taken 2nd advanced financial accounting course. Sampling technique used in this research is purposive sampling. The analysis tool used is SPSS version 18.0, the analytical technique used is validity test, reliability test, classic assumption test, simple linear regression analisys, t-test, correlation coefficient, and determinant coefficient. The t-test results show that the effect of SLGO on self-efficacy has a significance value is 0.007 and 0.005. The significance value of state performance goal orientation (SPGO) to self-efficacy is 0.130 and 0.596. The significance value of self-efficacy on the performance of accounting students is 0.033 and 0.041. It can be concluded that SLGO has an influence on self-efficacy, but state performance goal orientation has no effect on self-efficacy, and self-efficacy has an influence on accounting student performance.
PENGARUH ETIKA, PENGALAMAN KERJA, SINISME TERHADAP INDEPENDENSI
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 3, No 7 (2005): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v3i7.202

Abstract

Independency is the most important thing of public accountant. Behavior of accountancy department's students (students of universities) is needed to be observed since they/are leaders of the future and also the auditors. However, this subject is intersting to be examined thoroughly because independency is closely related with auditor, aprofession which needs public trust. The writer scrutinizes many factors that influence independency and how far they influence independency itself. The objectives of this study are examining the individual factors such as etiquete, working experiences, cynicism towards independency and also comparing independency of the students and the auditors, wheter the students of accountancy departments are more independent compared to auditors or vice versa. The samples of this study are the university students of accountancy department which have already taken AUDIT I and public accountant offices in Surabaya. In analysing the data the writer uses multiple regression. The result of this study shows that various system of etiquete variables change, working experiences, and students cynicism illustrate that the influential contribution of various change of independency variables is 61,3% (R-Square) and the various system of etiquete variables 'change and the auditors cynivism illustrate that various change of independency variables is 63,3% (R-Square). Based on The respondents answers, the writer notices that students are more independent rather than auditors on average.
ANALISIS PERMINTAAN TAKSI KONVENSIONAL DI TENGAH BEROPERASINYA TAKSI ONLINE DI KOTA MAKASSAR
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 14, No 2 (2018): 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.v14i2.463

Abstract

The following is the new author guidelines and article templates of Equilibrium journal published by Faculty of Economics Wijaya Kusuma Surabaya University. The Article should be started with the Title of Article followed by Author/s’ Name/s and Affiliation and email  address. This abstract must be typed in Times New Roman font, Italic, 11 pt with total number of words 200-250, using 25 mm left margin, 30 mm top margin, and 20 mm right and bottom margins. The abstract should only be typed in one paragraph and one-column format. The single spacing should be used between lines in this abstract and body text. If the article is written in Indonesian, the abstract must be in English using the same style as English article. The abstract should be typed as concise as possible and should be composed of: problem statement, research methodology, scientific findings, and brief conclusion.
PENGARUH FAKTOR INTERNAL PERILAKU KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR MEREK HONDA DI PT. MITRA PHINASTIKA MUSTIKA SURABAYA
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 3, No 9 (2005): Edisi Desember
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v3i9.218

Abstract

Studi ini meneliti pengaruh faktor internal yang terdiri dari motivasi, persepsi, sikap, belajar terhadap keputusan pembelian sepeda motor merek Honda di PT Mitra Phinastika Mustika Surabaya. Hasil analisis menunjukkan bahwa faktor internal yang terdiri dari motivasi, persepsi, sikap, belajar, secara serempak mempunyai pengaruh yang signifikan terhadap keputusan pembelian sepeda motor merek Honda di PT. Mitra Phinastika Mustika Surabaya. Diantara faktor internal tersebut diatas yang mempunyai pengaruh dominan terhadap keputusan pembelian sepeda motor merek Honda di PT. Mitra Pinasthika Mustika Surabaya adalah motivasi.
Front Cover, Daftar Isi, Susunan Dewan Redaksi, Petunjuk Penulisan
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 11, No 1 (2013): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v11i1.98

Abstract

PENGARUH PERILAKU SENIOR AUDITOR TERHADAP KINERJA TIM DAN KEPUASAN STAF AUDIT PADA KANTOR AKUNTAN PUBLIK DI SURABAYA Karyadi, Iman
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 5, No 11 (2006): Edisi Agustus
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v5i11.235

Abstract

Penelitian ini dilakukan untuk mengetahui apakah perilaku senior auditor berpengaruh terhadap kinerja dan kepuasan staf audit. Untuk mencapai tujuan tersebut penelitian ini menggunakan pendekatan kuantitatif. Variabel yang diteliti adalah variabel bebas perilaku senior auditor dan variabel tergantung kinerja tim audit (yang ditunjukan oleh eftsiensi dan efektifitas audit) dan kepuasan kerja staf audit. Alat ukur yang digunakan adalah Yukl 's 23 Taxonomy, yaitu kusioner perilaku senior auditor yang dikembangkan oleh Yukl (1986). Kuisioner meliputi pernyataan perilaku senior auditor yang terbagi ke dalam dua dimensi dasar perilaku kepemimpian, yaitu perilaku yang berorientasi pada tugas dan perilaku yng berorientasi pada hubungan. Populasi dalam penelitian ini adalah seluruh tim audit pada kantor akuntan publik di Surabaya. Dengan menggunakan metode random sampling diperoleh sampel sebanyak 57 tim audit. Untuk melihat apakah terdapat pengaruh antara perilaku senior auditor terhadap kinerja tim audit dan kepuasan staf audit, digunakan stepwise regression analysis. Berdasarkan hasil pengujian tersebut diperoleh bahwa efasiensi audit dapat meningkat bila senior auditor menggunakan perilaku yang berorientasi pada tugas (seperti pelatihan) maupun perilaku yang berorientasi pada hubungan (seperti bimbingan karir). Sedangkan kepuasan staf audit dapat ditingkatkan jika senior auditor menggunakan balk perilaku yang berorientasi pada tugas (seperti menyediakan imbalan) maupun berorientasi pada hubungan (seperti menginspirasi bawahan dan menunjukkan pertimbangan).
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.
ANALISIS KARAKTERISTIK PEROKOK DITINJAU DART GAYA HIDUP (Studi Kasus Pada Mahasiswa Universitas Wijaya Kusuma Surabaya)
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 6, No 13 (2007): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v6i13.251

Abstract

Dalam lingkungan bisnis yang berubah dengan cepat dan intensitas persaingan pasar global yang kian meningkat, organisasi bisnis yang profesional dituntut untuk memperbaiki strategi mereka, khususnya kemampuan dalam mengeksekusi strategi, guna memenangkan persaingan bisnis.Penelitian ini ingin mengetahui karakteristik perokok ditinjau dari gaya hidup pada Mahasiswa Universitas Wijaya Kusuma Surabaya, dengan menggunakan dimensi AlO (activity, interest, opinion). Responden pada penelitian ini adalah mahasiswa yang merokok lebih dari 6 batang selama 3 bulan. Hasil dari penelitian ini, berdasarkan karakteristik perokok ditinjau dari gaya hidup pada Mahasiswa Universitas Wijaya Kusuma Surabaya terbagi ke dalam 4 segmen gaya hidup yaitu: The Change Expected Lad (45%), The networking Pleasure Seeker (14%), Enjoy Life Person (31%), The Spontaneous Fun-Loving (10%). Secara umum, semua mahasiswa yang merokok menyukai musik, pesta serta berorientasi kepada teman dan keluarganya.
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Surenggono, Surenggono
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 10, No 2 (2012): 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.v10i2.132

Abstract

Earning management is the moral hazard problems of the manager. Earning management occurs because there is a conflict of interest between the managers as agents and shareholders (principal) as owners of the company. Earning management will affect reported earnings. This study aims to determine the effect of good corporate governance in the form of the proportion of independent directors, audit committees, institutional ownership, managerial ownership, and the quality of audit on earning management. Sampling technique using purposive sampling with the following criteria: banking companies listed on the Indonesian Stock Exchange (BEI) since 2007 and is still listed as the issuer until the year 2009, published financial statements as of December 31, no merger, no acquisition and no restructuring during the study period (2007 – 2009). Based on these criteria, there are 15 companies that can be sampled. The results of hypothesis testing using multiple regression shows that good corporate governance in the form of the proportion of independent directors, audit committees, institutional ownership, managerial ownership, and audit quality do not significantly affect earnings management.

Page 11 of 30 | Total Record : 294

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