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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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PENGARUH PELAKSANAAN PROGRAM KESELAMATAN KERJATERHADAP PRESTASI KERJA KARYAWAN PADA PT. SARANA WARNA MEGAH SURABAYA
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 2, No 4 (2004): 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.v2i4.177

Abstract

Penelitian ini berusaha menguji pengaruh pelaksanaan program keselamatan kerja yang meliputi, pengendalian secara teknis, keserasian pekerja dengan lingkungan kerja, kelengkapan alat pelindung diri dan pemeliharaan rumah tangga perusahaan terhadap prestasi kerja karyawan. Penelitian dilakukan pada karyawan PT. Sarana Warna Megah Surabaya. Hasil pengujian hipotesa menunjukkan pengaruh yang signifikan dari pelaksanaan program keselamatan kerja pada prestasi kerja.
PENGARUH HARGA SAHAM, VOLUME PERDAGANGAN DAN SUKU BUNGA TERHADAP LIKUIDITAS SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA
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.v13i1.308

Abstract

This study aimed to determine the effect of stock price, trade volume and rate of interest on the stock liquidity. The data in this study using secondary data and the sampling technique in this study using purposive sampling. The criterion are food and beverage company that listing on BEI in 2010-2012, have profit during 2010-2012 and have financial report on rupiah. There are fourteen companies that meet the criterion. Analysis tool used is multiple linear regression. The results showed that stock price, trade volume and rate of interest have simultaneously effect on the stock liquidity with significance level of 0.000 < 0.05. Beside that, the results showed that only trade volume has partially effect on the stock liquidity with significance level of 0.000 < 0.05. Stock price and rate of interest have no partially effect on the stock liquidity with significance level of 0.086 and 0.781 > 0.05.
PENGARUH UMUR DAN UKURAN PERUSAHAAN TERHADAP ROE (Return On Equity)” (Studi pada Perusahaan Jasa Sektor Properti dan Real Estate yang Terdaftar di BEI Periode 2011 – 2017) Sitio, Raston -
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 15, No 1 (2019): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

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Abstract

The problem under study is the influence of age and firm size on ROE (Return On Equity) and to determine whether there is a relationship between age and company size on ROE (Return On Equity). The data source used is secondary data found on the Indonesia Stock Exchange the Property and Real Estate sector service companies that are registered for seven consecutive years within the period of 2011 to 2017.The sampling technique uses purposive sampling, namely the sample selection technique using certain criteria. The analysis method used is descriptive analysis and classical assumption test. The analytical method for testing hypotheses is the regression and regression analysis that is selected is panel data regression using Eview 9 software program tools.From the results of the analysis it is known that there is a correlation of 0.2206 which shows a significant positive relationship between the age of the company with ROE (Return On Equity). As for the size of the company shows a negative relationship and does not affect ROE (Return On Equity. From the results of the determination analysis obtained coefficient of 0.9699 or 96.99% and 3.01% shows the magnitude of the contribution of other factors.
EFEK MEDIASI JOB SATISFACTION PADA PENGARUH WORK ENGAGEMENT DAN CAREER MANAGEMENT TERHADAP INTENTION TO STAY PARA TENAGA PENGAJAR DI AKADEMI ATCKR Kemie, Silvester Sedu
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 15, No 1 (2019): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

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Abstract

This study aims to examine the effects of work engagement and career management on intention to stay for The Teachers at Academy of ATCKR using job stisfaction as an intervening variable. The data were collected using non-probability sampling method, precisely by purposive sampling technique or judgment sampling, on 81 teaching staffs at the ATCKR Academy. The data analysis method used path analysis with SPSS V.23 software program. Path Analysis is used, because in this study there was an intervening variable, namely job satisfaction. The results of the study showed that work engagement and career management had a significant effect on job satisfaction, but had no significant effect on the intention to stay. Work engagement and career management had a significant effect on intention to stay when mediated by job satisfaction. Thus, the mediation carried out by job satisfaction was a perfect mediation.
THE THRESHOLD OF HIGH TECHNOLOGY IN GLOBAL COMMERCE: LEVERAGING THE ROLE OF HIGHER EDUCATION INSTITUTION Ruswiati, Ruswiati
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 15, No 1 (2019): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

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Abstract

Global commerce is a transborder movement that is giving rise to varied alternative providers and services that cut through traditional structures to the international context in the era of technological disruption. As the legitimate providers of commerce-allied disciplines, Higher education institutions assume a compelling role to survive and move into the loop of intensive technology adaption to bring across transnational transactions for which cross-border commerce, global regulation, and legitimization of activities are the emerging points of multi-national convergence. This paper seeks to reflect about the purpose and the point of convergence between traditional commerce and global commerce and the emergent strategies in response to the relentless shockwaves of globalization and technological advancement, making the role of higher education sector more dynamically compelling and responsive.
Front and Back Cover, Daftar Isi, Susunan Dewan Redaksi, Petunjuk Penulisan FEB, Equilibrium
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 15, No 1 (2019): 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.v15i1.597

Abstract

PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN SUSTAINABILITY REPORT SEBAGAI VARIABEL MODERATING Lating, Ade Irma Suryani
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 15, No 1 (2019): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

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Abstract

The purpose of this study is to examine the effect of financial performance (Return On Equity, Current Ratio, Debt to Equity Ratio and Turn Asset Turn Over) on the value of the company (Price to Book Value) with Sustainability Report as a moderating variable. The sampling technique used purposive sampling method with the criteria of all companies listed in Indonesia Stock Exchange 2014-2016 with total 127 observation data. The research method used in this research is quantitative processed using statistical package for the social sciens (SPSS). The results of this research is the first Return On Equity, Debt to Equity Ratio and Turn Asset Turn Over effect on PBV, while the Current Ratio does not affect the PBV because current ratio is the ability of the company to close its short-term debt, so the current ratio is not considered a priority investors in investment decision making. Sustainability report is able to moderate the relationship between ROE, DER and TATO with PBV, while the sustainability report is unable to moderate the relationship between CR and PBV. This is because high financial performance is a must. Short-term lenders in lending only focus on financial statements, regardless of the company's social and environmental activities.
DIMENSI KEPERILAKUAN PADA AKUNTANSI SUMBER DAYA MANUSIA Andrianto, Andrianto
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 15, No 1 (2019): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

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Abstract

Seiring dengan pesatnya perkembangan entitas bisnis di berbagai belahan dunia, menjadi semakin penting peranannya dan menentukan efektivitas organisasi. Implikasinya adalah bahwa keberhasilan atau kegagalan organisasi sangat ditentukan oleh kualitas sumber daya manusia. Sumber daya manusia merupakan sumber daya organisasi yang paling vital dan diakui sebagai aset organisasi. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan mendeskriptifkan keadaan masa lampau atau fenomena yang sedang terhadu saat ini. Sedangkan teknik analisis data yang digunakan oleh penulis dalam penelitian inni adalah metode deskriptif kualitatif, yaitu metode yang dilakukan dengan cara mengumpulkan data, menyusun dan mendeskripsikan sehingga diperoleh hasil berupa gambaran yang jelas tentang dimensi keperilakuan pada akuntansi sumber daya manusia. Dalam penelitian ini, menunjukkan bahwa dalam perspektif akuntansi konvensional, sumber daya manusia belum dianggap sebagai aset. Akuntansi sumber daya manusia sendiri merupakan konsep baru dalam bidang akuntansi keuangan karena masih berada dalam tahap yang membutuhkan penelitian lebih lanjut. Pandangan akuntansi sumber daya manusia ini berpusat pada pengakuan bahwa karyawan merupakan aset organisasi melalui pendekatan biaya atau nilai manusia.
Public Service Leadership Organization: Work Motivation and Work Productivity in Library Organization Within Organizational Behavior Perspectives Bakhtiyar, Bakhtiyar
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 15, No 1 (2019): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

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Abstract

The aim of the study is to find: (1) The importance of library organization leadership. (2) The importance of the subordinates motivation in the library environment. (3) Leader role in increasing work productivity at the library. The research object is focused on discussion of leadership content, work motivation and librarians work productivity. The scope of the study is based on the embodiment of leadership management and leader active role provides a variety of motivations, in order to achieve optimal work productivity. This study using historical approach, primary information sources as primary data and research methods using library research. The analysis using qualitative descriptive research, content analysis and observation as complement data to support theoretical construction. The results are; (1) The significance of library organization leaders are: (a) Leaders give meaning to the realization of organizational behaviours that has realistic and relevant goals to be achieved. (b) The leader binds, controls the subordinates and provides work motivation. (c) Leaders must have and use their abilities to realize the achievement of library organization goals effectively and efficiently. (d) Leaders always introspect and improve themselves, in order to become role models. (2) Work motivation is a combination of desire and energy, which is the biggest factor in realizing and overtaking the goals of library organizations. (3) The role of leaders in increasing work productivity within the organization is a top priority.
Pengaruh Upah Minimum Terhadap Penyerapan Tenaga Kerja Bidang Industri Di Indonesia Susilowati, Lina; Wahyuni, Dwi
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 15, No 2 (2019): October
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v15i2.699

Abstract

The minimum wages policy in Indonesia raises many pros and cons. This is due to increasing the minimum wage will have an impact on increasing the income of workers, at the same time an increase in the minimum wage adds to the burden of costs on employers. Some studies saw that increasing minimum wages policy can increase employment while other studies saw e opposite results. This study aimed  to analyze the effect of minimum wages on employment in the industrial sector in Indonesia for the period 2012-2017.This study used a control variable from the supply side namely the labor force and used a quantitative approach using panel regression analysis techniques with 6 year time series data for the 2012-2017 period combined with 33 province cross section data. The results showed that the minimum wage had a negative effect on employment in the industrial sector in Indonesia for the period 2012-2017. Whereas the labor force control variable has a positive influence on employment.

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