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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.
Arjuna Subject : -
Articles 294 Documents
PENGARUH FINANCIAL LEVERAGE, EARNING PER SHARE, DIVIDEND PAYOUT RASIO, DAN SUKU BUNGA BANK TERHADAP HARGA SAHAM PERUSAHAAN YANG BLUE CHIPS DI BURSA EFEK JAKARTA Prasetya, Hendra
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 6, No 1 (2008): 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.v6i1.274

Abstract

Penelitian ini bertujuan untulc mengetahui seberapa besar pengaruh Financial leverage, Earning per share, Dividend pay-out ratio, suku bunga deposito Bank terhadap harga saham pada perusahaan Blue Chips di Bursa Efek Jakarta, sehingga informasi ini dapat digunakan oleh (1) manajemen perusahaan agar dapat mengetahui kelebihan dan kekurangan kenerja perusahaan saat ini untuk digunakan sebagai tolok ulntr pengembangan perusahaan dimasa mendatang. (2) oleh para investor dan calon investor untuk digunakan sebagai bahan pertimbangan dalam pengambilan keputusan apakah akan tetap berinvestasi pada perusahaan tersebut atau beralih kepada yang lain. Dalam penelitian ini yang diteliti adalah perusahaan Blue Chip's (perusahaan besar) yang selama periode penelitian aktif terdaftar sebagai the 50 big capitalizasi di Bursa Efek Jakarta
Perbedaan Kinerja Perusahaan Berdasarkan Perpindahan Kelompok Fraksi Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Sumanto, Agus
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 8, No 2 (2010): 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.v8i2.154

Abstract

Penelitian ini adalah menganalisis perbedaan kinerja perusahaan berdasarkan perpindahan kelompok fraksi saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penilaian kinerja perusahaan diartikan sebagai suatu proses atau sistem penilaian mengenai pelaksanaan kemampuan kerja suatu perusahaan berdasarkan standar yang telah ditetapkan, dimana dengan adanya perpindahan pada kelompok fraksi saham maka akan berhubungan langsung dengan kinerja perusahaan. Variabel kinerja perusahaan yang terdiri dari kinerja keuangan, kinerja saham dan resiko investasi. Sedangkan kinerja Independennya adalah status perpindahan kelompok fraksi saham yaitu berpindah dan tidak berpindah. Sampel yang digunakan adalah 105 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2007, 2008 dan 2009. Uji normalitas yang digunakan adalah uji one sample kolmogorov sminorv test (K-S test) karena hasil data normal maka diteruskan dengan menggunakan uji non-parametrik Mann Whitney-U Test. Setelah dilakukan penelitian, dapat disimpulkan bahwa ada 9 rasio kinerja perusahaan (CR, GPM, OPM, Leverage, DER, EPS, DPS, PER dan Dividen Payout) yang hasilnya signifikan artinya ada perbedaan kinerja perusahaan berdasarkan perpindahan kelompok fraksi saham dan 5 rasio kinerja perusahaan (ROI, ROE, Inventory Turnover, PBV dan Dividen Yield) yang hasilnya tidak signifikan artinya tidak ada perbedaan kinerja perusahaan berdasarkan perpindahan kelompok fraksi saham. Hal ini diduga terjadi karena faktor teknikal yaitu kondisi politik, tingkat inflasi dan lain-lain.
PENGARUH INTELLECTUAL CAPITAL TERHADAP PRODUKTIVITAS, PROFITABILITAS, NILAI PASAR PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Wany, Eva
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 7, No 1 (2009): 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.v7i1.290

Abstract

Based on this statement, the research to testing and analysis the influence of intellectual capital to productivity, profitability, market value, to testing and analysis the influence of intellectual capital to market value with productivity as intervening variable, to testing and analysis the influence of intellectual capital to market value with profitability as intervening variable of manufacture company listed in Indonesian Stock Exchange. Data are drawn from a sample of 48 farms from listed in Indonesian Stock Exchange using method purposive sampling. Approach of this research represent research by using multiple regression analysis. Type of data which use of this study is data documenter, the form of financial statement period of perception which Indonesian Capital Market Directory, JSX Monthly report period perception of year 2005-2007, and database Indonesian Stock Exchange
PENGARUH PENETAPAN HARGA, DISKON, KERAGAMAN PRODUK, KERAMAHAN, TATA RUANG, DAN TEMPAT PARKIR TERHADAP KEPUTUSAN PEMBELIAN PAKAIAN JADI Prayitno, Budi
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 1, No 2 (2003): 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.v1i2.174

Abstract

The problem in this research is price, discount, deversifrcation, shoping room, parking room, and service influece the buy decision for dress in Vida Mayen Sungkono, Rimo and Matahari Tunjungan Plasa, Matahari Surabaya plasa and Ramayana Jembatan Merah Plasa at Surabaya. The method use in this research is explanatory research,for making empiric generalization, to determine concept, to prove in developing theory where data collection and analisis go at the same time. The research population are the customers, with 100 samples wich taken in random sampless,where the datas collected were from primary datas with a spread questionary and direct interviews with the respondents and the secondair datas which have been collected from asociated institution. Variables which have observed carefully in this research is the amaunt of goods as a variable dependent and price, discount, deversifrcation, shoping room, parking room, and service as an independent variable. Datas collection were done by direct interviews with the respondent and a direct questionary to consumers in Vida Maijen Sungkono,Rimo and Matahari Tunjungan Plasa,Matahari Surabaya plasa and Ramayana Jembatan Merah Plasa at Surabaya Analisis method with cross tabulation,to sen contingency table wich shows wether there is any collection between dependent variable which cover the amount of goods and independent variable is price, discount, deversification, shoping room, parking room,and service.And chi square tess metode the different between observation and expectation frequency. From the evaluation towards the coefficient chi square calculation result, either from pearson chi square it will obtain chi square value bigger than chi square table, which means that each variable presence has an significant influence towards consumer purchasing decision.
PENERAPAN KONSEP “AKU CINTA PRODUK INDONESIA” MENGGUNAKAN MEDIA SOSIAL UNTUK MEMBANGUN LOYALITAS (STUDI KASUS TWITTER JOMBANG KULINER )
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 13, No 1 (2015): 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.v13i1.306

Abstract

Asean economic community is not merely a conjecture, yet it is going to be carried out at the end of 2015. How to build up customer' loyalty to any domestic products is the most essential thing to prepare. It is hoped that the loyalty can be one of the competitive advantages to Indonesian products in facing foreign surge. Nowadays, many ways are used to strengthen loyalty, one of them is social media. Creating customer relation through technology communication is the most effective method to endorse customer loyalty. Based on the elaboration above, this research is aimed to know the influence of satisfaction with website to customer loyalty through the variables of satisfaction with vendor. The purposive sampling technique spread via e-mail to 100 twitter member of Jombang Kulineris used. This research is positivist research method which use path analysis technique. This research proved that the influence of satisfaction with website to customer loyalty through the variables of satisfaction with vendor. Unfortunately, the direct effect of satisfaction with website on customer loyalty did not prove.
PENGARUH FITUR KARAKTER TERHADAP SIKAP KONSUMEN ATAS MEREK MELALUI KEPERCAYAAN KARAKTER PADA PRODUK ES KRIM PADDLEPOP Setyadarma, Bambang
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.v14i1.411

Abstract

This research goal is to measure the influence of Character feature for Customer Atitude on the Brand through the Trust of Character for Paddlepop Ice Cream Product. Samples of this research used 115 respondents. The Sampling technique use non probability sampling (direct of sampling method). Finaly, these research implication try to explain that the Character Feature at the variances: Expertise on Trust of Customer, Relevance for Trust of Customer,and Nostalgy for Trust of Customer have a significant influences to consumer attitude which hypothesis test under level of tolerance about 5%. This research also find that Trust of Customer has an influent to The Customer Atitude. Critical Path Coefficient Analysis of Expertise to The Trust of Customer about 26,5%, Relevancy on The Trust of Customer about 63,8%, Nostalgy on The Trust of Customer about 55,5% and Trust of Customer to The Customer Atitude for Brand about 3,4%. So this research accepted Hypotesis of 1, Hypotesis of 2, Hypotesis of 3, Hypotesis of
PENGARUH KETERLIBATAN KERJA, LOCUS OF CONTROL DAN GAYA KEPEMIMPINAN TERHADAP HUBUNGAN ANTARA PARTISIPASI PENYUSUNAN ANGGARAN DENGAN KINERJA MANAJERIAL
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.v3i7.203

Abstract

The relationship between budget participation and managerial performance which has been studied in several research in accounting has achieved inconsistent result. One of the way to reconcile these inconsistencies is to study the problem using contingency approach (Govindarajan, 1986). This research endeavors to find a solution to this inconsistencies by applying contingency approach. Three contingency variables are studied here, that is work involvement, locus of control, and leadership style. Questionnaire is sent to 290 manufacturing companies in East Java, resulting in responses from 56 managers (19,3%) which are then submitted into regression analysis. This study shows that, first, the result of the analysis reject the hypothesis that interaction between work involvement and budget participation affects managerial performance. Second, the result of the analysis confirms that threre exists an interactional effect of locus of control and budget participation toward managerial performance. Third, the result of the analysis reject the hypothesis that the effect of budget particiption toward performance is hight for consideration leadership style, which is consistence with the result from Safriliana (2001) and the result of the analysis also reject the hypothesis that the effect of budget participation toward managerial performance is low for initiative leadership style. The latter finding is also consistent with the result from Safriliana (2001).
PENGUNGKAPAN INFORMASI HUMAN CAPITAL DAN HARGA SAHAM: STUDI PADA HIGH INTELLECTUAL CAPITAL (IC) INTENSIVE INDUSTRIES DI BURSA EFEK INDONESIA Rudiawarni, Felizia Arni
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.v14i2.465

Abstract

In the accounting’s world, human capital is a part of an intellectual capital (IC) in a group of intangible assets. Human capital began to be recognized as a key factor of a competitive advantage. Disclosure of information related to human capital also contribute to the reduction of asymmetric information between firms and their investors. This study aims to describe the relationship between human capital information disclosure and stock price. The object of this study are firms in the high Intellectual Capital (IC) intensive industry that disclose information about their human capital.  This study finds that the disclosure of human capital has positive effect on stock prices, particularly the disclosure of information regarding the qualifications and competence of human capital. In other words, the information about human capital is value relevant.
ANALISIS KOMUNIKASI ORGANISASI SEBAGAI VARIABEL MODERATOR DARI PENGARUH KINERJA TERHADAP KEPUASAN KERJA PADA KARYAWAN BAGIAN PRODUKSI PT. BUMI MENARA INTERNUSA SURABAYA Setyadarma, Bambang
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.v3i9.219

Abstract

Berdasarkan ulasan masalah kinerja, kepuasan kerja dan komunikasi, dapat dibuktikan bahwa interaksi antara kinerja dan komunikasi organisasi (dalam hal ini sebagi variabel moderator) memiliki pengaruh yang signifikan terhadap kepuasan kerja. Hal ini terkait topik penelitian yaitu: Analisis Komunikasi Organisasi Sebagai Variabel Moderator Pengaruh Kinerja Terhadap Kepuasan Kerja Pada Karyawan Bagian Produksi PT Bumi Menara Internusa Surabaya ". Hipotesa pertama yang menyatakan bahwa kinerja mempunyai pengaruh yang signifikan terhadap kepuasan kerja karyawan harian tetap bagian produksi PT. Bumi Menara Internusa Surabaya, dapat diterima kebenarannya. Hal ini dibuktikan oleh nilai F hitung sebesar 66,394 dengan p- value < 0,05 dan t hitung sebesar 8,148 dengan p-value < 0, 05. Hipotesa kedua yang menyatakan bahwa komunikasi organisasi memiliki pengaruh signifikan atas pengaruh kinerja terhadap kepuasan kerja karyawan harian tetap bagian produksi PT. Bumi Menara Internusa, dapat diterima kebenarannya. Hal ini dibuktikan oleh nilai F hitung sebesar 74,809 dengan p-value < 0,05 dan t hitung sebesar 6,021 dengan tingkat s ignifikansi p-value < 0, 05.
PERAN MODERNISASI TEKNOLOGI INFORMASI PERPAJAKAN TERHADAP MOTIVASI KERJA PEGAWAI KPP PRATAMA WONOCOLO SURABAYA
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 11, No 2 (2013): 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.v11i2.99

Abstract

Some forms of taxation information technology modernization improvements that have been made by the DGT include e-system and DGT Information Systems (SIDJP). Implementation of the modernization is expected to reduce the burden of tax officials work. The purpose of this study was to determine whether the modernization of the taxation information technology have contributed to employee motivation KPP Pratama Wonocolo Surabaya. A total population of 84 people and the tax officials to use sampling techniques to obtain the total number of samples. Data analysis technique used is Partial Least Square (PLS). The research proves that the hypothesis is accepted. Modernization of information technology have contributed to employee motivation KPP Pratama Wonocolo Surabaya.