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
 26   27   28   29   30 
Moderasi Kinerja Lingkungan Pada Hubungan Green Accounting Dan Kinerja Ekonomi Mochammad Ilyas Junjunan; Binti Shofiatul Jannah; Ade Irma Suryani Lating; Ajeng Tita Nawangsari
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.v19i2.2790

Abstract

This study aims to examine stakeholder theory and legitimacy with the triple bottom line approach on environmental aspects, by examining the direct effect of green accounting on economic performance and the moderating role of environmental performance on the relationship between green accounting and economic performance. A total of 90 data  across 15 companies in the mining sector during the six annual report periods were used as sample. This sample were analyzed using an interaction moderation regression model. The results of the study show that the application of green accounting has a positive effect on economic performance, in addition environmental performance is able to quasi-moderate the relationship between green accounting and economic performance. The limitations of this study lies in the limited measurement of the GRI index on environmental performance aspects. Further more the limited scope of the corporate sub-sector put some generalizing issue. Future research is expected to use environmental performance indicators that can generalize results to other company sub-sectors. In addition, cross section data analysis is more relevant which is developed in the moderation of the analysis model.
Analisis Pengaruh Kinerja Keuangan Terhadap Return Saham Perusahaan Transportasi Dan Logistik Di BEI Tahun 2020-2022 Maqbula Arochman
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.v19i2.3344

Abstract

The aim of this research to examine the influence of Earning Per Share (EPS), Price Book Value (PBV) and Debt To Equity Ratio (DER) on Stock Return. The research was conducted on Transportation and Logistic Companies on the Indonesia Stock Exchange in 2020-2022 using a yearly period. The sample use in the research totaled 17 Transportation and Logistic Companies listed on the Indonesia Stock Exchange during the 2020-2022, so that the data obtained was 51 observations. The sample selection was carried out using purposive sampling methode. The analitical technique used in the research is multiple regression, while testing the hypothesis using the t-test with a significance level of 5%. The result of data processing show that Earning Per Share (EPS)has a significant effect on Stock Return. Meanwhile, Price Book Value (PBV) and Debt To Equity Ratio (DER) bave no significant effect on Stock Return.
Effect Of Cause Brand Fit On Brand Loyalty Through Moral Judgment On Aqua Consumers In Surabaya Adrianto - Trimarjono; Dewi Nuraini
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.v19i2.3343

Abstract

This study aims to determine the effect of cause brand fit on brand loyalty and moral judgment. This research was conducted on consumers of AQUA brand drinking water products in the city of Surabaya using purposive sampling technique with the criteria of AQUA mineral water consumers who know the AQUA 1 to 10 social program. To test the hypothesis, the Amos 50 structural model is used. The results show that the cause of brand fit has a significant effect on brand loyalty, moral judgment has no significant effect on the cause of brand fit. Brand loyalty has a significant effect on moral judgment.
Pengaruh E-Commerce, Modal Usaha, Ekspektasi Pendapatan, dan Penggunaan Sistem Informasi Akuntansi Terhadap Pengambilan Keputusan Berwirausaha dengan Self-Efficacy Sebagai Variabel Moderasi Nur Lailatul Hidayah; Hadiah Fitriyah
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.v19i2.2840

Abstract

This study aims to determine the effect of e-commerce, business capital, income expectations, and the use of accounting information systems on entrepreneurial decision making moderated by self-efficacy variables in accounting study program students of Muhammadiyah Sidoarjo University. The population in this study was 761 students. The sample used was 88 respondents' answers, with sampling using the slovin formula and sampling using random sampling. Data collection techniques using questionnaires. The analysis technique uses data analysis in the form of a Partial Least Square (PLS) approach with the SmartPLS software tool verisi 3.2.9. The results of this study show that e-commerce (X1), working capital (X2) and income expectations (X3), self-efficacy (Z) affect entrepreneurial decision making. While the use of accounting information systems (X4) does not affect entrepreneurial decision making. Self-efficacy does not play a role in moderating the relationship between e-commerce variables (X1), working capital (X2), use of accounting information systems (X4) on decision making for entrepreneurship. While self-efficacy plays a role in moderating the relationship between variables of income expectations on entrepreneurial decision making.
The Effect of Compensation on Container Driver Discipline: The Mediating Role of Work Motivation Mochklas, Mocahamad; Silvia, Maulana Anifa; Iradawaty, Sofiah Nur; Hafidulloh, Hafidulloh
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 20, No 1 (2024): 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.v20i1.3567

Abstract

Container drivers often face problems related to work discipline, including punctuality, performance, consistent attendance, and financial difficulties. These problems include on-time arrival, schedule efficiency, the effect of fatigue and stress on performance, disruption to attendance due to health factors, and financial difficulties that require company assistance through a good funding system. Container drivers in the export-import trade have a large contribution to the punctuality of delivery, therefore truck driver work discipline is the main factor that influences the productivity and performance of container drivers. Container drivers who work with full work discipline have a good impact on the development of transportation service companies, therefore this research aims to analyze the influence of compensation and work motivation on container driver discipline. This research uses quantitative methods, where the population in this study is PT container drivers. Multi Trans Surabaya. A total of 63 people met the criteria to become respondents in this research. The incoming data was processed using SEM_PLS. The results of this research are that compensation has a significant positive effect on the work discipline of container drivers, compensation has a significant positive effect on the work motivation of container drivers, work motivation has a significant positive effect on the work discipline of container drivers and work motivation mediates the effect of compensation on the work discipline of container drivers.
Akuntabilitas Pengelolaan Dana Desa: Peran Religiusitas, Partisipasi Masyarakat, Komitmen Organisasi Dan Moralitas Perangkat Desa Asrori, Moh. Ali; Aini, Nurul; Zainuddin, Akhmad
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 20, No 1 (2024): 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.v20i1.3667

Abstract

This study aims to examine and evaluate the influence of religiosity, community participation, organizational commitment, and morality of village officials on the accountability of village budget management in Kalitengah District, Lamongan Regency. This study used non-probability sampling techniques combined with multiple linear regression analysis. This study used a research sample of 57 village officials, namely the village head, village secretary, and village treasurer who are responsible for administering village finances in Kalitengah sub-district, Lamongan district. The findings of this study explain that religiosity, organizational commitment, and morality of village officials have a significant influence on the accountability of village fund management in Kalitengah District, Lamongan Regency. However, community participation does not have a significant influence on the accountability of village fund management in the sub-district. The findings of this study are expected to provide valuable input for village governments in making decisions about the allocation and use of village funds. In addition, the findings are also expected to be a valuable reference for future researchers in developing their research framework.
Integrasi Green Accounting Dalam Strategi Pemasaran Membentuk Citra Merek Sustainability Pada Konsumen Gen-Z Hamizar, Arizal; Karnudu, Fitria; Yaman, Afdhal; Pellupessy, Fatmah Watti; Malawat, Fadli Fendi
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 20, No 1 (2024): 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.v20i1.3459

Abstract

This research aims to explore how Generation Z responds to green accounting practices and its impact on brand image, as well as to formulate appropriate marketing strategies based on these findings. The research method employed is qualitative with a phenomenological approach. Data were collected through in-depth interviews, and data analysis was conducted using a thematic approach to identify thematic patterns emerging from interviews and observations. The results of the study indicate that Generation Z responds positively to green accounting practices, considering it a key differentiator in brand selection. The implementation of green accounting has a positive impact on brand image, with respondents perceiving companies adopting green accounting practices as pioneers and leaders in conducting business responsibly. Subsequently, based on the research findings, formulating marketing strategies that consider sustainability values becomes crucial in meeting the preferences and expectations of Generation Z.
Pemanfaatan ICT Dan Fintech: Pentingkah Bagi Pelaku UMKM Astuti, Maesaroh Risqi Dwi; Hanafi, Rustam; Sutapa, Sutapa
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 20, No 1 (2024): 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.v20i1.3214

Abstract

In line with the development of information technology, Micro, Small, and Medium Enterprises (MSMEs) must adapt and adopt technology to increase efficiency and expand market reach to improve MSMEs' performance. Therefore, this study aims to examine the role of Information Communication Technology (ICT) and financial technology (fintech) on the performance of MSMEs. Data was collected through questionnaires to MSMEs respondents in Pati Regency. This study uses multiple linear regression to test the proposed hypothesis. The results of this study show that Information Communication Technology (ICT) and Financial technology (fintech) have a significant positive effect on the performance of MSMEs.
The Influence of Internal Factors on Going Concern Audit Opinions: Study of Industrial Companies on the Indonesia Stock Exchangee Yolanda Zagoto, Akwilan Evalyn; Widiyati, Dian; Priyanto, Panji
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 20, No 1 (2024): 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.v20i1.3636

Abstract

This research discusses the influence of independent commissioners, managerial ownership, and audit quality on accepting going-concern audit opinions. This research aims to determine the impact of independent commissioners, managerial ownership, and audit quality on the acceptance of going-concern audit opinions. The method used in this research is quantitative, and the data used is secondary data. The sampling technique was carried out using purposive sampling by considering specific criteria determined by the researcher. The population used in this research is industrial companies listed on the Indonesia Stock Exchange for the 2018-2022 period, data processing uses e-views 12 version. Based on the research results, it can be concluded that independent commissioner and managerial ownership variables influence the acceptance of going concern audit opinions. Meanwhile, audit quality does not affect the acceptance of going-concern audit opinions.
Pengaruh Risiko Dan Kualitas Layanan Terhadap Loyalitas Nasabah Pengguna BSI Mobile Banking Sudirman, Muh Sajjaj; Imran, Muhammad; Prayoga, Dimas
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 20, No 1 (2024): 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.v20i1.2963

Abstract

This study aims to see and examine the effect of risk and service quality on customer loyalty using BSI Mobile Banking for IAIN Ternate students. The source of data used in this study is primary data in the form of a questionnaire. This method uses a quantitative method, with a sample of 100 respondents from IAIN Ternate students who use BSI Mobile Banking, while the data collection technique used is a questionnaire method and processed using the SPSS program. From the results of data processing, it shows that the variables of Risk and Quality of Service all have a significant effect on the variable of customer loyalty in IAIN Ternate students

Page 28 of 30 | Total Record : 294

 26   27   28   29   30 

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