cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ricky Angga Ariska
Contact Email
equilibrium.feuwks@gmail.com
Phone
-
Journal Mail Official
equilibrium.feuwks@gmail.com
Editorial Address
-
Location
Kota surabaya,
Jawa timur
INDONESIA
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
 18   19   20   21   22 
INDIKASI MANAJEMEN LABA DI SEKITAR PERUBAHAN PERATURAN PERPAJAKAN TAHUN 2000 Yuliarini, Sarah
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.v3i7.204

Abstract

The previous research found empirical evidences about earnings management surrounding Initial Public Offering (IPO). This study obtained to give prove that tested earnings management around taxation role changed in companies that listed 1999 untill 2000. Statistical analysis method used is parametric and by comparing of mean of discretionary accruals as a proxy by earnings management. This research ' result shows there are not indication of earnings mangement at one year before legalized taxation change , neither at legalization. It can explain that management have another efford to protecting their asset from government regulation.
Front and Back Cover, Daftar Isi, Susunan Dewan Redaksi, Petunjuk Penulisan
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.v14i2.506

Abstract

ANALISIS PERBANDINGAN MENGENAI DIMENSI-DIMENSI DARI EKUITAS MEREK PADA PRODUK SHAMPO ANTI KETOMBE ANTARA MEREK CLEAR (ICE COOL), PANTENE (ANTI DANDRUFF), SUNSILK (DOUBLE CARE ANTI DANDRUFF), DAN ZINC (RE-ENERGIZING GINSENG)
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.v3i9.220

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan mengenai kesadaran merek, kesan kualitas, asosiasi merek, dan loyalitas merek sebagai dimensi dari ekuitas merek pada produk shampo anti ketombe antara merek Clear (Ice cool), Pantene (Anti Dandruff), Sunsilk (Double Care Anti Dandruff), dan Zinc (Re-energizing Ginseng) di kawasan Surabaya Barat. Disamping itu juga ingin mengetahui tingkat ekuitas merek yang tinggi diantara keempat merek tersebut. Data dalam penelitian diperoleh dari studi atau survei lapangan, dengan cara membagikan kuesioner kepada responden yang menjadi sampel penelitian. Sampel dalam penelitian ini sebesar 352 responden yang ada di kawasan Surabaya Barat. Teknik analisis yang digunakan untuk menguji dengan menggunakan uji ANOVA (Analisis Of Varian). Hasil dari penelitian ini, yaitu menunjukkan terdapat perbedaan mengenai kesadaran merek, kesan kualitas, asosiasi merek dan loyalitas merek pada produk shampo anti ketombe antara merek Clear (Icecool), Pantene (Anti dandruff), Sunsilk (Double care anti dandruff), dan Zinc (Re-energizing ginseng) di kawasan Surabaya Barat. Merek shampo anti ketombe Clear (Ice cool) memiliki tingkat ekuitas merek yang paling tinggi daripada ketiga merek shampo anti ketombe yang lainnya, balk dari segi dimensi kesadaran merek, kesan kualitas, asosiasi merek, dan loyalitas mereknya di Surabaya Barat.
PENGARUH CORPORATE ENVIRONMENTAL PERFORMANCE DAN CORPORATE FINANCIAL PERFORMANCE TERHADAP PENGUNGKAPAN CSR PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
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.v11i2.100

Abstract

This study examined about corporate environmental performance and corporate financial performance for CSR disclosure because companies tend to give priority to financial performance to attract investors from the financial of the company. The purpose of this study is to determine the effect of corporate environmental performance and corporate financial performance for the CSR disclosure. Sample of this study were 13 companies listed in Indonesia Stock Exchange 2009-2011 and has ranked PROPER consistent during the study period. Techniques of data analysis done by hypothesis testing using multiple linear regression. The results showed that corporate environmental performance affect CSR disclosure. Meanwhile, corporate financial performance has no effect on CSR.
PENGARUH LABA PER SAHAM, DIVIDEN PER SAHAM DAN TINGKAT SUKU BUNGA TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN & MINUMAN DAN PERBANKAN YANG TERDAFTAR DI BEJ TAHUN 2003-2005 Mardiana, Lilik
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.v5i11.237

Abstract

In modern period like this now, invest is activity that became trend for bisnis sociaty. Other that to invest in stock type. Thera are two method that can use to analysis price of stock, fundament analysis and technical analysis. According to fundamental analysis, a stock has intrinsik value that may influenced by factor interim company, industry and that too conditional of macro economy. Dividend per share to indicate proceed of fund stake holder. Dividend per she to show distribution of net income direct way to stake holder and this dividend by investor to represent information for predicte kinerja of firm to future. If rate interest deposit is high then sociaty will to tend invested to stock than deposit. This examination will to prove influence earning per share, dividend per share and rate interest to price of stock. Sample of examination is food & beverage firm, perbankan that go public in BEI period 2003 -2008.
ANTESEDEN DAN KONSEKUENSI PEMANFAATAN TEKNOLOGI SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN DI KOTA BALIKPAPAN
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.v12i2.118

Abstract

The main objective of this study is to examine the factors that are antecedents to use information technology, as well as the consequences of the use of information technology in accounting employees in Singapore, with reference to previous studies that have been conducted in several service organizations. Based on the research results, the use of accounting information technology employees in the accounting department at the company resulted in the conclusion that the use of information technology is influenced by factors Affect and long-term consequences but is not influenced by social factors, complexity, compliance tasks, and facilitating conditions. And of the results of the regression utilization of information technology does not affect the performance.
ANALISIS PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERMASUK KELOMPOK LQ45
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.v6i13.253

Abstract

Tujuan penelitian ini adalah meneliti apakah ada praktik perataan laba dilaporkan perusahaan manufaktur yang termasuk dalam kelompok LQ 45 dan untuk meneliti apakah ada perbedaan ukuran perusahaan, profitabilitas dan leverage operasi antara perusahaan yang melakukan perataan laba dan perusahaan yang tidak melakukan perataan laba. Jumlah perusahaan yang masuk ke dalam kriteria sampel adalah 16 perusahaan manufaktur go publik yang masuk dalam kelompok LQ 45 selama periode pengamatan yang dilakukan peneliti yaitu 3 tahun dari tahun 2002 sampai dengan tahun 2004. Simpulan dari penelitian ini adalah perusahaan perusahaan yang menjadi sampel penelitian ini tidak semuanya melakukan perataan laba, tetapi dari faktor faktor yang ada investor tidak terpengaruh dengan perusahaan yang melakukan perataan laba atau yang tidak melakukan perataan laba dalam pembelian saham. Hasil penelitian ini juga menunjukan bahwa ada perbedaan ukuran perusahaan antara perusahaan yang melakukan perataan laba dengan yang tidak melakukan perataan laba, sedangkan tidak ada perbedaan profitabilitas dan leverage operasi antara perusahaan yang melakukan perataan laba atau yang tidak melakukan perataan laba.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN PERUSAHAAN OTOMOTIF DI BURSA EFEK INDONESIA
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.v10i2.134

Abstract

Factors affecting the growth of the company is its financial structure, sales growth, the degree of operating leverage and financial risk of the company. This study aims to provide empirical evidence about the effect of financial structure, sales growth, the degree of operating leverage and financial risk to the company's growth by testing each variable. Objects in this study are Automotive companies listed in Indonesia Stock Exchange (BEI) from 2009 to 2011 and enrolled consecutively during the period of observation. While the population is employed manufacturing companies listed in Indonesia Stock Exchange. Sampling technique used was purposive sampling techniques that select objects based on certain criteria. Samples used from this study are a number of automotive companies 12 companies. The hypothesis assumed that the financial structure, sales growth, the degree of operating leverage, financial risk significantly affect the growth of the automotive companies listed in Indonesia Stock Exchange. The results of this study indicate that the financial structure, sales growth, the degree of operating leverage and financial risk has the ability to affect the growth of the company.
Front Cover, Daftar Isi, Susunan Dewan Redaksi, Petunjuk Penulisan
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 5, No 3 (2007): 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.v5i3.270

Abstract

Pengaruh Faktor-Faktor Motivasi Kerja Terhadap Kinerja Karyawan Divisi Sumber Daya Manusia PT. Semen Gresik (Persero) Tbk. Herawati, Wiwik
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.v8i2.150

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh faktor motivasi kerja yang terdiri dari 2 faktor yaitu faktor motivasi instrinsik dan faktor motivasi ekstrinsik terhadap kinerja karyawan Divisi Sumber Daya Manusia pada PT. Semen Gresik (Persero) Tbk. Responden dalam penelitian ini adalah karyawan Divisi Sumber Daya Manusia yang memiliki masa kerja minimal 5 tahun. Pengumpulan data dilakukan melalui kuesioner yang disampaikan secara langsung kepada responden. Kuesioner yang telah dikembalikan berjumlah 44 dari 45 kuesioner yang telah disampaikan. Uji hipotesis dilakukan dengan alat statistik metode regresi linier berganda. Berdasarkan hasil pengujian hipotesis, diketahui nilai thitung yang didapat dari masing-masing variabel, yaitu motivasi intrinsik (X1) 3,789 dan motivasi ekstrinsik (X2) 5,544, sedangkan nilai ttabel 2,0195, sehingga nilai thitung lebih besar dari nilai ttabel,. Hal ini menunjukkan bahwa faktor motivasi instrinsik dan faktor motivasi ekstrinsik mempunyai pengaruh yang signifikan terhadap kinerja karyawan Divisi Sumber Daya Manusia PT. Semen Gresik (Persero) Tbk.

Page 20 of 30 | Total Record : 294

 18   19   20   21   22 

Filter by Year

2003 2025


Reset
Filter By Issues
All Issue Vol 21, No 1 (2025): April Vol 20, No 2 (2024): October Vol 20, No 1 (2024): April Vol 19, No 2 (2023): October Vol 19, No 1 (2023): April Vol 18, No 2 (2022): October Vol 15, No 2 (2019): October Vol 15, No 1 (2019): Edisi April Vol 14, No 2 (2018): Edisi Oktober Vol 14, No 1 (2018): Edisi April 2017: Edisi Khusus Oktober Vol 13, No 1 (2015): Edisi April Vol 12, No 2 (2014): Edisi Oktober Vol 12, No 1 (2014): Edisi April Vol 11, No 2 (2013): Edisi Oktober Vol 11, No 1 (2013): Edisi April Vol 10, No 2 (2012): Edisi Oktober Vol 10, No 1 (2012): Edisi April Vol 9, No 2 (2011): Edisi Oktober Vol 9, No 1 (2011): Edisi April Vol 8, No 2 (2010): Edisi Oktober Vol 8, No 1 (2010): Edisi April Vol 7, No 2 (2009): Edisi Oktober Vol 7, No 1 (2009): Edisi April Vol 6, No 2 (2008): Edisi Oktober Vol 6, No 1 (2008): Edisi April Vol 6, No 13 (2007): Edisi April Vol 5, No 3 (2007): Edisi Desember Vol 5, No 2 (2007): Edisi Agustus Vol 5, No 12 (2006): Edisi Desember Vol 5, No 11 (2006): Edisi Agustus Vol 4, No 10 (2006): Edisi April Vol 3, No 9 (2005): Edisi Desember Vol 3, No 8 (2005): Edisi Agustus Vol 3, No 7 (2005): Edisi April Vol 2, No 6 (2004): Edisi Desember Vol 2, No 5 (2004): Edisi Agustus Vol 2, No 4 (2004): Edisi April Vol 1, No 3 (2003): Edisi Desember Vol 1, No 2 (2003): Edisi Agustus More Issue