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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
Analisis Strategi Pengelolaan Badan Usaha Milik Desa Tani Unggul Desa Banjardowo Jombang Lina Susilowati; Yulia Effrisanti; Munawaroh Munawaroh
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 18, No 2 (2022): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v18i2.2229

Abstract

One of the government policies in improving the local economy is the establishment of BUMDes. The Village Owned Enterprise (BUMDes) Tani Unggul Desa Banjardoro, Jombang District is an institution that aims to strengthen the economy of rural communities which was formed based on the needs and potential of the village where the community and village government are the managers. The research problem is to determine the management strategy of the Banjardowo Village Owned Enterprise, Jombang District. The research design uses a quantitative, where data collection uses a questionnaire given to respondents. The Process Hierarchy Analysis (AHP) technique is used to determine decisions regarding the right strategy in the management of BUMDesThe results showed that there were 6 management strategies of Tani Unggul Village Owned Enterprises (BUMDes) in Banjardowo Village, Jombang District, Jombang Regency, namely Accountable, Participatory, Transparent, Cooperative, Sustainable and Emancipatory. Management strategy for the accountable field is to complete financial instruments. The participatory field is BUMDes expanding the business area and assisting community business development. The transparent area is that BUMDes communicate developments and other information from the program directly to BUMDes consultants. The cooperative field is the Organizational Structure that meets the needs of BUMDes. The sustainable field is there is business continuity. The emancipatory sector is profit for the owners of capital according to the percentage of capital participation.
Pengaruh Aktivitas Bisnis Terhadap Nilai Perusahaan Lilik Mardiana; Wiwin Wahyuni; Sukamto Sukamto
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 18, No 2 (2022): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v18i2.2579

Abstract

The purpose of  research is to analyze the impact of business activities on firms in terms of working capital, receivables, and fixed assets. A manufacturing company listed on the Indonesian Stock Exchange. The population of this study was that of several manufacturing companies listed on the Indonesian Stock Exchange, and the sample was selected for inclusion based on data meeting 92 criteria. We used a randomized approach and regression analysis. The results show that working capital turnover, accounts receivable turnover and fixed assets turnover together affect the value of a company. But in reality, only part of the working capital has a significant impact on the company, while accounts receivable and fixed assets have no impact on the company's production. This is the first indication that companies that manage their operations (working capital in circulation) well have an impact on their share prices.
Pengaruh Green Marketing Mix Terhadap Green Product Purchase Intention Pada Produk Love Beauty And Planet Di Surabaya Yuka Nabilah; Dwi Bhakti Iriantini
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 18, No 2 (2022): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v18i2.2721

Abstract

This study aims to determine and explain the effect of a green marketing mix on green product purchase intention partially. This study uses a quantitative method with analysis using the application IBM SPSS V.20. the determination of the sample in this study uses purposive sampling techniques which is a non-probability technique where the researcher selects a sample with certain considerations with characteristics that have been determined based on the research objectives, in the hope of answering research problems. The number of samples in this study was 90 respondents. The results of the study are the effect of green product has a significant effect on green product purchase intention, green price has a significant effect on green product purchase intention, the green place has an effect but not significant on green product purchase intention, and green promotion has a significant effect on green product purchase intention.
Madiun Mayor's Social Action In Realizing Smart City Through Social Action Of The Academic Community Agus Prasetya; Beni Dwi Komara; Dwi Sambada
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 18, No 2 (2022): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v18i2.2118

Abstract

The background of this research is the Research Gap, namely the public service and Iternet Technology matter. The purpose of this research is public service at Madiun City are professional for Madiun community.  Aims research shown the public service by the mayor should run properly and correctly in accordance with its purpose of improving. the quality of public services and the quality of services as a realization of promises in the elections. The misunderstanding of the community that smart City should have been the responsibility of the City government needs to be corrected, all components of the public along with the executive ranks should be held accountable. This research use qualitative research approach is one of the research procedures that produces descriptive data in the form of speech, or writing, and the behavior of the people observed. A qualitative approach is expected to produce an in-depth description of smart City. The data collection techniques of this study were using techniques including in-depth interviews (observation), observation, documentation, with a snowball sampling mode sampling at City government officials, the community. To support the implementation of the research, researchers used the Weber Social Action Theory study. The results showed that Smart City can improve public services, so that citizens are well served. The City Government of Madiun, along with all executive officers, conducts smart cities with good public services from the City government.
Peran Devidend Policy Pada Solvensi dan Kinerja Keungan Terhadap Nilai Perusahaan Marista Oktaviani; Tyasha Ayu Melynda Sari; Adhar Putra Setiawan
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2764

Abstract

This research is a descriptive research with a quantitative approach. The sample is a consumer goods industrial company. The data collection method used purposive sampling. The data analysis technique used is SEM model analysis with SmartPls analysis tool. The results showed that the current ratio had a significant positive effect on firm value and earnings per share had no effect on firm value. Dividend policy in this study is used as a moderating variable. The results of the dividend policy moderate the relationship between the current ratio and earnings per share on firm value.
Pengaruh Pengetahuan Kewirausahaan, Strategi Pemasaran Dan Lokasi Usaha Terhadap Keberhasilan UMKM (Studi Kasus Pada Pengrajin Perak Kotagede, Yogyakarta) Muhammad Alfiannur; Beni Suhendra Winarso
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2471

Abstract

This study examines the "Effect of entrepreneurial knowledge, marketing strategy and business location on the success of MSME business (case study on silver craftsmen Kotagede Yogyakarta)". The independent variables used are entrepreneurial knowledge, marketing strategy, business location, and business success variables. The Quantitative approach was used in this research to gather the data. The method used is multiple linear regression processed using SPSS. The results of this study indicate that the entrepreneurial knowledge variable affects business success, the marketing strategy variable affects business success, location variable affects business success. Simultaneously, entrepreneurial knowledge, marketing strategy, and business location affect business success.
Implikasi Pengaruh Experiential Marketing Terhadap Kepuasan Konsumen Di Pasar Blauran Kotamadya Surabaya Bambang Setyadarma
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2773

Abstract

Artikel penelitian ini bertujuan mengidentifikasikan sejauhmana kontribusi pengaruh positip experiential marketing (sense, feel, think, act, relate) terhadap aktualisasi tercapainya nilai kepuasan konsumen di pasar blauran. Sampel penelitian terdiri dari 60 partisipan konsumen penggiat belanja di pasar blauran kodya surabaya melalui pendekatan metode purposive sampling (Cooper & Emory, 2015). Parameter  sense  tidak berpengaruh secara positip terhadap kepuasan, terindikasikan perilaku para partisipan pada saat berbelanja di pasar blauran tidak terlalu mengandalkan elemen panca inderanya melainkan mengandalkan feel (perasaan) manakala berbelanja. Parameter feel berpengaruh positip secara bermakna terhadap kepuasan pelanggan, terindikasikan para partisipan yang berbelanja di pasar blauran tersebut, memiliki dorongan emosional  yang  sangat  kuat  guna melakukan  keputusan pembelian secara bijak. Parameter think berpengaruh positip secara bermakna terhadap kepuasan pelanggan, terindikasikan sebelum partisipan memutuskan pembelian barang di pasar blauran, mereka lebih mengutamakan berpikir secara rasional (think). Parameter act  berpengaruh negatip secara bermakna terhadap kepuasan pelanggan, terindikasikan rata rata partisipan penelitian ketika berbelanja di pasar blauran tidak senantiasa mengikuti kebiasaan hedonisme (act) terkait perilaku life style masyarakat  perkotaan yang cenderung konsumeris manakala melakukan kegiatan berbelanja. Parameter relate  berpengaruh negatip secara bermakna terhadap kepuasan pelanggan, terindikasikan kondisional persepsi para partisipan tersebut manakala berbelanja di pasar blauran lebih mengutamakan dimensional sense dikuti oleh feel, think maupun act secara komprehensif. Optimalisasi keberhasilan pencapaian nilai kepuasan pelanggan dapat teraktualisasikan melalui kolaborasi pemberdayaan elemen-elemen experiental marketing (sense, feel, think, act, relate) guna merelevansikan kepositipan sikap loyal pelanggan secara nyata dewasa ini.
Pengaruh Islamic Corporate Social Responsibility Dan Sharia Governance Terhadap Kinerja Keuangan Perusahaan Rimi Gusliana Mais; Munir Munir; Nuryasa Nuryasa
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2792

Abstract

This study aims to determine the effect of Islamic Corporate Social Responsibility and Sharia Governance on the financial performance of Islamic companies listed on the Indonesian Sharia Stock Index in 2018-2021.This study uses a quantitative approach associative research, which is measured using a panel data regression-based method with the help of Software Eviews 12. The population of this study are companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2018-2021 period. The sample was determined based on purposive sampling with a total sample of 28 companies so that the total observations in this study were 112 observational data. The data used in this study are secondary data obtained by downloading the annual report on the official website of each company and testing using the t test (partially).The results show that (1) Islamic Corporate Social Responsibility has no effect on the company's financial performance (ROA) in companies listed on ISSI for the 2018-2021 period, (2) Sharia Governance has a significant positive effect on the company's financial performance (ROA) listed on ISSI. period 2018-2022.
Stock Valuation Analysis : P/GMV Dan LTV/CAC Pada Perusahaan Startup Di Asia Dan America Wendyka Mazaka; Sri Wahjuni Latifah
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2597

Abstract

This study aims to evaluate and analyze the fair value of shares of startup companies in Asia and America using the Price to Gross Merchandise Value (P/GMV) and Lifetime Value to Customer Acquisition Cost (LTV/CAC) methods. The company is PT. Bukalapak.com Tbk, SEA Ltd, Ebay Inc, and Shopify Inc. This type of research is descriptive quantitative. The data used is financial report data for the period 218-2020, sourced from the official idx website. Research is conducted by identifying data, calculating formulas, analyzing data, and concluding. The results showed that the company's shares PT.Bukalapak.com Tbk & Ebay Inc. were undervalued, and SEA Ltd. and Shopify Inc. were overvalued. Asian startup stocks are no better than America. The limitation of this research is that there needs to be more data on startup companies listed on the IDX. Future research can expand research with empirical methods.
Komitmen Organisasi Sebagai Variabel Pemediasi Ppengaruh Kepuasan Kerja Terhadap Kinerja Karyawan Dijah Julindrastuti; Iman Karyadi
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2783

Abstract

Employees are one of the company's most valuable assets that must be managed properly by the company in order to make an optimal contribution. Job satisfaction is one that must be considered because job satisfaction can affect the performance of employees. This research examines to determine whether organizational commitment as a mediating variable influences job satisfaction on employee performance. The population in this study were all non-educational employees at UWKS Surabaya. The sample was determined using the convenience sampling method. The data analysis used in this study was Structural Equation Modeling (SEM) which was operated through the AMOS program. The results showed that job satisfaction has an effect on organizational commitment while organizational commitment has no effect on employee performance so that organizational commitment does not act as a mediating variable between job satisfaction and employee performance.