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 
Aspek Kinerja Keberlanjutan Terhadap Manajemen Aset Serta Dampaknya Pada Nilai Perusahaan Perbankan 10 Besar Di Indonesia Mulyaningtyas, Mulyaningtyas
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.v20i1.3458

Abstract

The financial services sector provides comprehensive support to create sustainable economic growth by aligning economic, environmental and social interests in accordance with the sustainable finance work plan initiated by the Financial Services Authority. OJK in accelerating sustainable finance has realized it in the issuance of the Sustainable Finance Roadmap in 2015 - 2019 and continued in the second phase from 2020 to 2024. Almost 50% of banks in Indonesia representing 91% of Indonesia's total banking market assets show an increasing commitment to implementing sustainable finance, as measured by their Sustainability Reports. The aim of the research is to determine the influence of economic, environmental and social aspects on asset management and their impact on company value.  The analysis method used is quantitative descriptive, using secondary data in the form of sustainability reports and financial statements obtained through www.idx.co.id. with purpose sampling techniques obtained by 10 bank entities. The data was processed by multiple regression techniques with intervening variables of path analysis. The results of the study Aspects of sustainability performance do not directly affect asset management and company value, while aspects of sustainability performance through asset management have an indirect effect on and company value.
Faktor Ekonomi Dan Sosial Yang Mempengaruhi Pemberdayaan Gender Yustie, Renta; Prayitno, Budi
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.v20i1.3633

Abstract

Gender is one of the important issues and current discussions in North Kalimantan Province. This is indicated by the contribution of women as workers in North Kalimantan who still lack participation with the gender empowerment index being in the range of 50 to 60. Focusing on the role and function of women in society and government in their contribution to the regional economy of North Kalimantan Province, it is necessary to increase the active role of women. The role and function of women is measured by 3 (three) factors, namely the presence of women in parliament, women in professional staff, women's income so that these three factors are independent variables in the research, which will influence the gender empowerment factor which is used as the dependent variable in this research. Developing and balanced gender empowerment can formally increase the role and position of women workers in society and encourage sustainable development in North Kalimantan Province. This research is quantitative research with secondary data sourced from BPS North Kalimantan Province. The research sample used 5 districts/cities in North Kalimantan Province, namely Kab. Malinau, Kab. Bulungan, Kab. Tana Tidung, Kab. Nunukan, Tarakan City. The research method uses a panel method for the period 2017 to 2022, with a panel data multiple linear regression model. The analytical tool used to calculate research data is Eviews 10. The alpha (α) value in the research is 5% or equivalent to 0.05 and the result is that all independent variables in the research are able to influence the dependent variable, namely the gender empowerment index to improve the role and position of the workforce. women and encourage sustainable development in North Kalimantan Province in the long term and support SDG's point 5, namely gender equality.
How Education Creates Your Wages, A Case of Manufacturing and Retail Companies in Surabaya Kurniawan, Esther Elysia; Kristiyanto, Sony
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.v20i1.3634

Abstract

Education has an important role in the labor market. One component in determining the level of wages for workers is the level of education that the worker has. Apart from that, the level of education is one of the requirements for workers to be able to reach a certain level of position. The problem that then arises is how the level of education can reflect the level of wages that workers will receive, especially workers in the manufacturing and retail industries. In some cases, even though the level of education plays an important role, work experience, worker skills and the performance of the worker concerned are the keys for workers to get higher wages. This condition then gave rise to a debate regarding whether or not education was necessary in the labor market and whether it was true that the level of education would correlate with workers' wages. By using qualitative research methodology with a phenomenological paradigm, this research tries to reveal more details about this phenomenon. Manufacturing and retail companies were chosen as research subjects considering the complexity of the workers working in these companies. Manufacturing and retail companies have complex characteristics in their employment structure. Meanwhile, Surabaya was chosen because the city of Surabaya has the characteristics of an industrial and trade city in its economic structure. This research comes to the conclusion that basically education will be able to have an impact on workers' wages, but how big this impact will be will depend on the company where the worker works. A wage system that relies on bonuses or commissions based on worker performance will indirectly mean that the impact of education on wages will not be visible in real terms.
Unlocking Prosperity: Identifying Key Sectors For Tourism Development In Yogyakarta Wiguna, Yordan; Dewi, Ine Ratna; Noya, Avior Ocean Louis Ishaac
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.v20i1.3389

Abstract

Tourism has great potential to create jobs and improve Indonesia's competitiveness in the global market. The Special Region of Yogyakarta (DIY) is one of the provinces in Indonesia that has comparative advantages and good prospects in tourism. This study aims to determine the economic sectors that are the basis and have prospects for growth and to determine the development that can be done in these sectors to optimize tourism in each regency and city in the Special Region of Yogyakarta. Based on analysis using Location Quotient (LQ) and Dynamic Location Quotient (DLQ), the agriculture, forestry, and fisheries sector, the water supply, waste management, waste, and recycling sector, the wholesale and retail trade sector, car and motorcycle repair, the transportation and warehousing sector, as well as the accommodation and food supply sector are the basic and prospective sectors in the regencies and cities in Yogyakarta. Optimization of tourism can be done through the intensification of these basic and prospective sectors through strengthening agro-tourism, waste management, local shopping, and public transportation in each district and city in DIY. By strengthening the basic sectors and taking strategic steps in tourism development, DIY can strengthen its position as an attractive and sustainable tourism destination.
Pengaruh Pengetahuan Pajak, Gaya Hidup, Kesadaran Wajib Pajak Dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Gen Z Effendi, Helmy Ferdiansyah; Yuliarini, Sarah
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 21, No 1 (2025): 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.v21i1.4232

Abstract

This study aims to analyze the influence of tax knowledge, Gen Z lifestyle, taxpayer awareness, and tax socialization on individual taxpayer compliance at the KPP Pratama Surabaya Karang Pilang. Taxpayer compliance is a crucial factor in achieving the national tax revenue target; however, it often faces obstacles due to a lack of understanding and awareness from the taxpayers themselves. This research employs a quantitative approach using a survey method, with data collected through questionnaires distributed to individual taxpayers registered at the KPP Pratama Surabaya Karang Pilang. The variables studied include tax knowledge, Gen Z lifestyle, taxpayer awareness, tax socialization, and taxpayer compliance. Multiple regression analysis is used to determine the impact of each independent variable on the dependent variable.The results of the study show that tax knowledge, Gen Z lifestyle, taxpayer awareness, and tax socialization all have a positive influence on taxpayer compliance. Specifically, taxpayer awareness and tax socialization were found to have a significant impact, while tax knowledge and Gen Z lifestyle also contribute, albeit to a lesser extent. This research provides important implications for the Directorate General of Taxes in designing more effective strategies to enhance tax awareness and compliance, especially among younger generationsWordsCharactersReading timeWordsCharactersReading timeWordsCharactersReading timeWordsCharactersReading timeWordsCharactersReading time
Penggunaan Keputusan Pembayaran QRIS Sebagai Dompet Digital Dwi Kusuma, Arya Putra
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 20, No 2 (2024): 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.v20i2.4107

Abstract

This research aims to examine whether usefullness and convenience influence QRIS (Quick Response Code Indonesia Standard) payment decisions as a digital wallet for students of the Faculty of Economics and Business at Universitas Wijaya Kusuma Surabaya, either partially or simultaneously. This research method uses a descriptive quantitative approach and questionnaires distributed to 100 students as primary data. Researchers use the purposive sampling technique, and the analytical method is multiple linear analysis. This research uses two independent variables and one dependent variable. Independent variables use Usefullness (X1) and Ease of Use (X2) and use payment decisions (Y) as the dependent variable, and data processing uses SPSS 23. Results obtained that the Ease of Use variable has the most dominant influence on QRIS payment decisions as a digital wallet with a value of 35.4%. The utility variable shows a value of 26.9%, which means that this variable affects the payment decision variable, which means that all independent variables have a significant effect on QRIS payment decisions as digital wallets for students of the Faculty of Economics and Business, Universitas Wijaya Kusuma Surabaya
Pengaruh Perilaku Doom Spending dan Kecerdasan Emosional terhadap Kemampuan Berinvestasi dengan Kecerdasan Intelektual sebagai Variabel Moderating di Kalangan Mahasiswa Generasi Z di Jawa Timur Kusuma, Nyo Tersa Dofora; Wany, Eva; Prayitno, Budi Prayitno
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 21, No 1 (2025): 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.v21i1.4314

Abstract

Doom spending behavior, which refers to the tendency to consume triggered by anxiety about the future, and emotional intelligence, which is related to the ability to manage emotions, are believed to influence investment decisions among Gen Z in East Java. Meanwhile, intellectual intelligence, as a measure of cognitive ability, is hypothesized to moderate the relationship between the two variables and investment ability. Therefore, this study aims to determine the extent to which doom spending behavior and emotional intelligence influence investment ability moderated by intellectual intelligence. The research method used is quantitative with data collection techniques through questionnaires distributed to Generation Z students at several universities in East Java. The results of the study are expected to provide insight into the psychological factors that influence investment behavior among students and the importance of intellectual intelligence in directing better investment decisions. This study is also expected to be a consideration for the development of financial education programs for Generation Z.
Analisis Pemberian Insentif Dalam Upaya Meningkatkan Motivasi Kinerja Karyawan Yusup, Yusup; Adhafiya, Wahyu
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 21, No 1 (2025): 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.v21i1.4240

Abstract

This study aims to analyze the influence of motivation and compensation on employee performance at Singular Digital Printing Surabaya. The object of this study is Singular Digital Printing employees, with a population consisting of 60 employees. Due to the limited population, all employees with various statuses are used as samples with a saturated sampling technique. This study uses the Structural Equation Modeling (SEM) data analysis technique. Overall, the relationship in the analysis, namely incentives on employee performance, incentives on motivation, motivation on employee performance, and incentives through motivation on employee performance, shows a significant effect with a T-Statistic of more than 1,96 and a P-Value of less than 0,05. the results of this study are expected to provide insight into the effect of motivation and compensation on employee performance.WordsCharactersReading time
Peningkatan Excess Spending Pada Platform E-Commerce Dengan Pendekatan Persepsi Bookkeeping Account Haryana, Ratih Dewi Titisari
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 21, No 1 (2025): 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.v21i1.4319

Abstract

Technological developments and easy access to e-commerce platforms have driven significant changes in people's consumption patterns. This study was conducted based on individual behavior that often unconsciously applies accounting principles in their lives, especially in terms of financial management. Bookkeeping account is a term where each individual uses bookkeeping accounts like financial reports in managing their finances. Bookkeeping account is based on the framing effect where this is the effect of a person's cognitive bias behavior in decision making. In addition to the framing effect, there is also cash flow of personal funds and savings where these indicators are predicted to influence the attitude of excess spending in individuals, especially online shopping through various e-commerce platforms in the current digitalization era. Quantitative research methods were chosen to solve the problem formulation in this study. The selected research sample focused on productive-aged women who were considered to shop online more often, in the cities of Surabaya and Sidoarjo (the selection of areas was based on population density in East Java) so the sampling method used is cluster sampling. The questionnaire was sent directly or via GForm media to collect data. The data analysis method used partial Least Squares and structural equation model methodology. The results of the study show that the framing effect and cash flow of personal funds are able to provide a significant influence on excess spending, while saving is not able to significantly influence excess spending behavior in each individual.
Pengaruh Non-Performing Loan, Tingkat Inflasi, BI Rate Terhadap Profitabilitas Perusahaan Perbankan Rivandi, Muhammad; Elsa, Melsi Pratama
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 21, No 1 (2025): 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.v21i1.4313

Abstract

Profitability is a measure that reflects a company's ability to generate effective profits in relation to its revenues, assets, and equity. The purpose of this study is to determine the effect of non-performing loans, inflation rates, and the BI Rate on the profitability of banking companies. This study uses a quantitative approach and the sampling technique used is purposive sampling. This study uses a sample of 33 companies observed from 2021-2023, resulting in a total of 99 data. The results of this study explain that non-performing loans have a negative and significant effect on banking profitability, the inflation rate and the BI Rate do not affect banking profitability.

Page 29 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