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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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PERSEPSI MANAJER BANK SYARI'AH DI JAWA TIMUR TERHADAP PRAKTEK MANAJEMEN LABA: SUATU TINJAUAN ATAS PERSPEKTIF ETIKA
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.v7i1.286

Abstract

The purpose of this research is to analyse the perception of Bank Syariah's Managers of East Java regarding earnings management practices. Ethical perspective observation concerned with type or method of earnings management, consistency of Generally Accepted accounting Principles, direction of earnings management, materiality of earnings management, period of impact, and objective of earnings management. Population of this research were managers who involved in Syariah Banking fields and located in East Java Province. Base on data from Bank Indonesia, 23 bank syariah operate their business at East Java Province. Base on the unequal-test taken for, the conclusion are; (I) there is significant ethical perspective regarding earnings management practices, which concerned with consistency with generally accepted accounting principles, and company's long term privileges or individual privileges; (2) there are significant difference of ethic perspective regarding earnings management practices which concern with usage of accounting methods or operational methods, Direction of earnings management are by increase or reduce earnings, manipulate of profit in material or non-material amount, and execute at the end of year or end of quarterly.
PENGARUH CUSTOMER VALUE TERHADAP KEMUNGKINAN PELANGGAN MENGGUNAKAN KEMBALI JASA PERBAIKAN MOBIL (PENELITIAN PADA DUTA BAN SURABAYA)
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.v1i2.170

Abstract

The changes in marketplace and the challenges facing corporate marketing whereby customers will need to be convinced about product or services and corporate credibility. This shift request marketer move towards value based marketing, a concept that been convinced the value will give to the customer better than the competitor had given. Because of that, customer value becomes more popular among marketer, nowadays. Customer value is a customer perception about the benefit that they have received compare to the cost that they have spent, in order to get a products or services. There were some measurements technics to know about customer value, but this research decided to use benefit minus cost approach, which measure customer value by find a gap between benefit minus cost. The purpose of this research is to prove the causal relationship between customer value that implied on product value, service value, personal value, and image value, to the customer probability to reuse car services at Dula Ban Surabaya. This research chose Duta Ban Surabaya, as a place where this research was done. Samples of this research are Duta Ban customer's which are chosen by random sampling method. This research determines samples criteria, that is samples must be an individual customers (not corporate customers), and had used car services at Duta Ban not less than twice a year in the past of one year (July 2001 to July 2002). The objects of this research are customer perception about benefit, customer perception about cost, and probability to reuse car services at Duta Ban. Hypothesis are tested by a Linier Multiple Regression, using program software SPSS version 10.00. Inferential statistics is used to test hypothesis by t- test and F- test, at a = 0,05 level of significance at one tailed test. The result of this research confirms that hypothesis of this research are accepted. There is a positive causal relationship between customer value that implied at product value, service value, personal value, and image value and customer probability to reuse car services at Duta Ban. Among the fourth value determinant, the image value have been a relative bigger impact to the customer probability to reuse car services at Duta Ban other than the other value determinant. The result of this research also shows that, a bigger customer value, a higher customer probability to reuse car services.
PENGARUH INTELLECTUAL CAPITAL TERHADAP PRODUKTIVITAS, PROFITABILITAS, NILAI PASAR PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Wany, Eva
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.v8i1.302

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 firms 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
ANALISIS KINERJA PERUSAHAAN YANG MELAKUKAN RIGHT ISSUE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 2, No 5 (2004): 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.v2i5.187

Abstract

The event of right issue in emerging market has known as part of seasoned equity offering. There are many hypothesis state negative respone from investor as well as positive effect. The research want to test the financial and operating performance of campaign that conducting right issue (1997-1999), especially company performance in two years before and after that event. This study uses the sample of 62 firms listed in the Jakarta Stock Exchange. The hypothesis are tested applying paired t-test and independent sample t-test the analysis. The ratios such as current ratio, ATO, NPM, Tobin's Q, and PER, have statistically not significant results. These results mean that the profitability and operating performance of sample have decline after conducted right issues, while liquidity performance have shown increasing value. After comparing with non-issuers sample, the results of such as leverage, asset turnover, operating profit margin and Tobin's q of issuers. Have shown statistically significant in part periods, while other ratios like current ratio, net profit margin, and PER have shown statistically not significant results in all of periods. This study also test the impact of right issues on performance of the stock return, the result that companies have significant (before conducted right issue) of its stock return compare with non issuers and market return.
EFFECT OF GROSS DOMESTIC PRODUCT, INFLATION, INTEREST RATE, PROFITABILITY AND CAPITAL ADEQUACY RATIO TO NON PERFORMING LOAN ON MIXED BANKS IN 2012-2015 Purwohandoko, Purwohandoko
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.v14i1.407

Abstract

Bank is a financial institution with the purpose of providing loans and services. Credit is the provision of money or product that is equated with money to make an agreement between the bank and the borrower where the borrower is obliged to fulfill its obligations within the period specified by the interest paid first. But in the process of lending to the public, the banks have problems such as credit risk, where the borrower is unable to repay the loan as agreed. So this raises the problem loans or bad credit. This study aims to determine the effect of economic factors, which uses variable Gross Domestic Product (GDP), inflation, and interest rates, as well as the internal bank uses variable profitability by proxy Return on Assets (ROA), and the Capital Adequacy Ratio (CAR ) against non-performing loans (NPLs). Data used in this study is taken from mixed banks year period 2012-2015. The analytical method used in this study is the linear multiple regression analysis. Variabel interest in this study is removed from the model because it does not pass the classic assumptions test. The research results are variable GDP negative effect on NPLs, the economy will increase the value of NPLs. CAR negative effect on NPLs, increasing the bank's capital will reduce the level of NPLs. ROA and inflation does not affect the NPL, any changes in these two variables do not affect the value of the NPL.
ANALISIS BEBERAPA FAKTOR YANG MEMPENGARUHI PREFERENSI KONSUMEN PONSEL NOKIA Herawati, Wiwik
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 2, No 6 (2004): 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.v2i6.199

Abstract

The aim of study is to analyze the impact of atittude , perception and need on customer prefferention of nokia hand phone users in Surabaya. When analyze on opinion of 100 samples from population with accidental sampling technique and questionairre as tools for collecting the data, this study shows that there are significance impacts of atittude , perception and need on customer prefferention of Nokia's handphone.
POTENSI PENYERAPAN TENAGA KERJA INDUSTRI KERAJINAN KULIT DI KABUPATEN MAGETAN Widodo, Sugeng
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 3, No 8 (2005): 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.v3i8.215

Abstract

Ketenaga kerjaan merupakan masalah yang paling mendasar dalam masyarakat dalam rangka usaha pembangunan ekonomi suatu negara semakin besar penawaran tenaga kerja dibandingkan permintaannya akan menyebabkan pengangguran dan pada akhirnya akan memperlemah potensi permintaan masyarakat secara menyeluruh maka dengan penciptaan lapangan kerja berarti menciptakan permintaan potensial masyarakat yang mencerminkan peningkatan tingkat kemakmuran masyarakat.
ANALISIS SISTEM DAN PERANAN KELEMBAGAAN SEKTOR PERUMAHAN DI KABUPATEN JEMBER: PARADIGMA NEW INSTITUTIONAL ECONOMICS (NIE) Kristiyanto, Sony
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.v11i1.95

Abstract

New Institutional Economics showed that institutions are not only focused on the institutions but the rules of the game in economic activity between actors in the Real estate  sector, both formal and informal institutions. This study aims to determine the role of the institutional system and the real estate  industry in Jember District. Key informants were selected using the snowball method. The data analysis technique use the Analysis Hierarchy Process (AHP). This study shows that the institutional system of the Real estate  industry in Jember is dominated by institutional formal than informal institutions. Formal institutions providing legal protection and means of coordination for all developers with other developers, government and society as a prospective buyer. Formal institutions play a greater role than in the informal institutional entire activity in the real estate  industry in Jember. 
FAKTOR-FAKTOR YANG MEMPENGARUffi PENGUKURAN PAJAK TANGGUHAN PADA PERUSAHAAN GO PUBLIK DI INDONESIA Yuliarini, Sarah
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 4, No 10 (2006): 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.v4i10.232

Abstract

Kami menemukan bahwa manajemen perusahaan di Indonesia cenderung flexible dalam mengukur pajak tangguhan. Penelitian ini berusaha menemukan kecenderungan manajemen menggunakan aktiva dan sumber dana untuk membiayai pengeluaran tetap atau beban tetap guna mendapatkan keuntungan potensial, dalam hal ini atas pajak tangguhan.Oleh karena itu sebagai proxi digunakan rasio leverage, dividen payout dan intensitas modal. Sampel penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Jakarta. Hasil dari penelitian ini menunjukkan bahwa faktor leverage sangat berpengaruh terhadap pengukuran pajak tangguhan dibandingkan dengan faktor-faktor lainnya, yaitu dividen payout dan intensitas modal
WIRAUSAHA BERBASIS RUMAH TANGGA
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 12, No 1 (2014): 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.v12i1.113

Abstract

Entrepreneurship is the work done by themselves to produce something that can add value to earnings. Entrepreneurship means having or doing business that can provide value-added income. Entrepreneurial mostly done by the community from various circles. The work done is also diverse and creative abilities possessed by a person or group of people. The entrepreneurship skills many are carried out by mother-housewife. Ability possessed by these mothers are usually the capabilities of talent, hobby or inheritance. Ibu Kartini who has a business in the manufacture of snack marning highly preferred by people Sumberejo Village, District Ambulu, Jember. This snack cake into one dish widths. The work done since 30 years ago, originally done on the basis to supplement the family income. This business is still traditional in nature and done independently and not be a legacy for their children. Jamie's mother is a businesswoman households in the same village with Ibu Kartini, producing cakes are usually ordered community about events for celebration or slametan. The efforts made since 15 years ago. This effort evolved with the number of orders from the surrounding community. However, this business is still conducted independently without any plan to pass the business to their children. The second attempt by two mothers is an example of an independent entrepreneur to supplement the family income. The work done by the system of production and management is still traditional family is still limited in scope countryside.

Page 21 of 30 | Total Record : 294

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