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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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Impact General Allocation Of Funds And Economic Growth On Government Expenditure In East Kotawaringin Retno Febriyastuti Widyawati; Andi Lopa Ginting; Ermatry Hariani
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.v19i1.2818

Abstract

This study aims to examine the impact of economic growth and the general allocation of funds on economic growth in East Kotawaringin. The descriptive-quantitative research method was used in this study. Multiple linear regression with the t-test, F-test, and coefficient of determination test was used in this study as an analytical tool. According to the findings of this study, the variables of the general allocation fund significantly impact government expenditures in East Kotawaringin. At the same time, economic growth has no significant impact on government expenditure in East Kotawaringin. Concurrently, the general allocation fund variables and economic development affect the government expenditure variable
Analisis Efektivitas Promosi Perguruan Tinggi Dengan Penerapan Model AISAS Danang Satrio; Rika Adriyana
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.v19i1.2788

Abstract

ABSTRACT Technological advances today, especially the internet of things, are widely used by people in their daily transactions, communication and searching for various information. One of the promotional media used in universities is in the form of visual communication media using the AISAS model in describing online promotions used by universities. This study aims to analyze the effectiveness of promotions carried out by the promotion of new student admissions (PMB) of Pekalongan University based on the concept of marketing communication and technological developments, namely attention, interest, search, action, and share (AISAS model). This study used a descriptive approach by distributing questionnaires to prospective new student recipients. With this research, it can be useful to evaluate the new student admissions section so that in making promotions, it is necessary to pay attention to the AISAS aspect so that the number of student applicants is much higher. The results of this study show that online promotion has a significant effect on attention, interest, and share. While promotion does not have a significant effect on search and action. Attention has a significant positive impact on interest. Interest has a significant positive effect on search. Search has a positive and significant effect on actions while actions do not have a significant effect on shares. Keywords: Marketing Communications, Promotion, College, AISAS
Pengaruh Nilai Ekspor Besi Baja Indonesia Ke 10 Negara Tujuan Frisca Yunita Sari; Betty Silfia Ayu Utami
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.v19i1.2789

Abstract

 Iron & Steel is the third leading commodity after CPO and coal in Indonesia. The purpose of this study is to analyze competitiveness and the factors that influence the value of Indonesian steel exports to 10 destination countries using a gravity model. The method of analysis of this research is quantitative with the analytical technique used is RCA to analyze competitiveness and the gravity panel data model to analyze the factors that influence Indonesia's iron and steel exports. The data used in analyzing is secondary data for the annual period obtained from the World Bank, the Central Bureau of Statistics, Uncomtrade, IMF, CEPII. The results of the data analysis show that the average Indonesian steel commodity shows an RCA value of < 1, which means that the Indonesian steel commodity is not yet highly competitive. Meanwhile, the variables GDP per capita, price, and distance to importing countries in the gravity data panel model affect the value of Indonesia's iron and steel exports by showing a probability of <0.5. In contrast to the variables of inflation, exchange rate, and production of the importing country in the gravity data panel model, they do not affect the value of Indonesia's iron and steel exports by indicating a probability of > 0.5.
Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Yang Menerapkan Asean Corporate Governance Scorecard Julia Vivi Maulidah; Sarwenda Biduri; Nurasik Nurasik; Wiwit Hariyanto
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.v19i1.2775

Abstract

The purpose of the study is represented by a repeat of CEOs' pictures against financial targets, opportunities from ineffective oversight, rationalization of auditors, revenue-driven skills, and balance sheet reporting of companies implementing ASEAN groups. It is to examine the effects of arrogance. Administrative performance map for the 2018-2020 season. This study uses a quantitative approach. The sample used consisted of his 15 companies that had implemented the ASEAN Corporate Governance Scorecard in the period 2018-2020. The data used in this study are secondary data obtained from company financial statements and annual reports obtained from the investment gallery of Muang Madhya University, Sidoarjo. The data analysis method is multiple regression analysis using the SPSS v26 program. The results of this study show that (1) Financial targets do not influence financial fraud; (2) Ineffective oversight influences financial fraud; (3) Auditor rotation does partially indicates that it does not affect reporting. Report; (4) Direction change impacts fraudulent financial reporting; and (5) Number of repeated CEO impacts fraudulent financial reporting
Determinan Pembiayaan Murabahah Dan Non Performing Financing Studi Pada Bank Umum Syariah Di Indonesia Sichke Dila Putri; Supami Wahyu Setiyowati
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): 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.v19i2.3069

Abstract

This study aims to analyze the effect of DPK, FDR, and CAR on Murabahah Financing and also the effect of FDR and CAR on Non-Performing Financing at Islamic Commercial Banks registered with OJK for the 2017-20201 period. Of the 15 BUS, 8 BUS were obtained as research samples using a purposive sampling technique. Partial Least Square is used as a data analysis tool in this study. With the results of the study showing that third party funds have a negative effect on murabahah financing, Financing to Deposit Ratio has a negative effect on murabahah financing, Capital Adequacy Ratio has a positive effect on murabaha financing, Financing to Deposit Ratio has no effect on Non Performing Financing, Capital Adequacy Ratio has a negative effect towards Non-Performing Financing. From the results of the study it can be concluded that in order to increase Murabahah Financing and maintain the stability of the bank's NPF it is necessary to pay attention to third party funds, the Financing to Deposit Ratio and the Capital Adequacy Ratio.
Analisis SWOT Dalam Menentukan Strategi Pemasaran Pada Fashion Brand Muhamad Bayu Pramesta; Agus Rahayu; Puspo Dewi Dirgantari
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): 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.v19i2.2817

Abstract

The fashion business is a promising business because fashion ranks at the top of sales in the current era. Along with the development of technology, producers are increasing in creating product innovations they make. The tight competition in fashion requires manufacturers to take advantage of existing opportunities. This study aims to determine the right and competitive strategy by first identifying, through internal business factors and external environmental factors that influence the business. This is done using the SWOT Analysis method (Strength, Weakness, Opportunity, Threat). SWOT analysis is an analysis used to identify opportunities and threats in the business environment as well as evaluate the strengths and weaknesses of the internal business. The results of the research show that the strategy that can be applied is product development.
The Effect Of SMMA And Brand Image On Price Premium In Building Material Supermarket Johan Pahing Heru Waskito; Hwihanus Hwihanus
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): 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.v19i2.3023

Abstract

Social Media Marketing Activity (SMMA) have become one of the popular marketing methods recently. This study aims to evaluate and analyze SMMA in a Surabaya-based building materials supermarket in relation to consumers' willingness to pay a premium price. The population of this research includes all individuals residing in Surabaya who have previously accessed or opened official social media accounts of the building materials supermarket. The sample analyzed consists of 108 respondents aged 17 years and above, who have had social media accounts for at least 6 months. This study collected data using an electronic survey platform. The data were analyzed using Structural Equation Modeling (SEM) aided by SmartPLS for hypothesis testing calculations. The research findings indicate that SMMA significantly influences brand image and premium pricing. However, brand image does not mediate the relationship between SMMA and premium pricing.
Dampak Strata Pendidikan, Kompensasi, Dan Loyalitas Terhadap Kinerja Pada Jasa Pendidikan Syeila Magfiroh Aruji; Siti Sri Wulandari
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): 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.v19i2.2982

Abstract

This study analyzes the effect of educational background, compensation, and loyalty on teacher performance at SMK Ketintang Surabaya. The population used was SMK Ketintang Surabayas’ teachers, totaling 104 teachers, and the sample was obtained using the Slovin formula at the error rate limit of 0.05 to get a total of 83 teachers as respondents—selection of the respondent sample using probability sampling technique with simple random sampling. The method used in this study is an explanatory quantitative model using multiple regression analysis tests. The results of the t-test show that educational background has a positive and significant effect on teacher performance, compensation does not have a positive and significant effect on teacher performance, loyalty has a positive and significant effect on teacher performance, and the results of the F test state that educational background, compensation, and loyalty simultaneously have a positive and significant influence on the performance of teachers of SMK Ketintang Surabaya.
Pengaruh Kepemilikan Keluarga Dalam Memoderasi Dewan Direksi Wanita Dan Komite Audit Wanita Terhadap Manajemen Laba Cing Mei; Mardianto Mardianto
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): 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.v19i2.3190

Abstract

Agency theory explains the relationship between investors and management in which more information is owned by management, so it is often misused as an encouragement to engineer earnings according to their interests, which are known as earnings management. The purpose of the study was to examined the influence of female board of directors, female independent directors, and female audit committee on earnings management. In addition, also examined family ownership as moderation in the relationship of female board directors, female independent directors, female audit committee on earnings management. This study uses a quantitative type approach which was analyzed using the panel regression method through the EViews application. The sample in this study was 1.220 data with a total source of 349 non-financial companies that listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2022 which were determined based on purposive sampling method. The results showed (i) the higher percentage of women on the board of directors, the lower potential earnings management practices; (ii) there are no significant relationship was found between of female independent directors and earnings management; (iii) the higher percentage of female audit committee, the lower potential earnings management practices; (iv) Family ownership as moderation can only weaken the relationship of the female board of directors to earnings management, in other words, the leadership role of women in the board of directors is not optimal in family companies.
Talent Management Solusi dalam Meningkatkan Komitmen Organisasi Dina Novita; Riyadi Nugroho; I Dewa Ketut Raka Ardiana
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): 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.v19i2.2931

Abstract

The company carrying out its operations is in a complex, diverse, dynamic, very competitive, and very volatile environment, and faces various potential problems that will arise. This requires the ability of talented individuals related to talent management practices who work with organizations to attract, develop, and retain talent.  This research involved 198 employees in the city of Surabaya from various fields of work. Data collection was carried out using a questionnaire, while data analysis was carried out using Structural Equation Modeling (SEM). Based on the results of the study it can be concluded that salary satisfaction acts as a mediation for the relationship between talent management and organizational commitment, so talent management has a significant effect on organizational commitment through the mediation of salary satisfaction. perceptions of employee management talent produce a satisfactory relationship with salary, meaning that sensory policies are the main factor in shaping organizational mentality, but talent management strategies need to be developed with sensory systems to achieve greater financial effects in improving employee performance.

Page 27 of 30 | Total Record : 294

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