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
 3   4   5   6   7 
PENGARUH KPEPEMIMPINAN TRANSAKSIONAL DAN MOTIVASI TERHADAP KINERJA PEGAWAI NEGERI SIPIL PADA BADAN PEMBERDAYAAN MASYARAKAT KABUPATEN MALANG
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 1, No 3 (2003): Edisi Desember
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v1i3.157

Abstract

Penelitian ini menguji pengaruh kepemimpinan transaksional dan motivasi terhadap kinerja pegawai negeri sipil pada Badan Pemberdayaan Masyarakat Kabupaten Malang serta untuk mengetahui many diantara kepemimpinan transaksional dan motivasi yang mempunyai pengaruh lebih dam/non terhadap kinerja. Hasil pengujian menunjukkan bahwa kepemimpinan transaksional dun mativasi secara sinnultan mempunyai pengaruh yang signifikan terhadap kinerja pegawai dan kepemimpinan transaksional yang mempunyai pengaruh lebih dominan. Implilcasi penelltlan ini akan nzemberikan masukan pada Badan Pemberdayaan Masyarakat Kabupaten Malang bersama jajarannya baik pimpinan maupun staf dalam rangka penyelesaian pekerjaan yang lebih optimal dengan kinerja yang tinggi harus terus-menerus meningkatkan kemampuan pegawainya dengan cara memberi kesempatan dan mendorong pegawai untuk meningkatkan pengetahuan dan kemampuan seperti mengikutkan pegawai dalam pelatihan pelatihan teknis dan penjenjangan kepangkatan. serta menempuh pendidikan formal yang lebih tinggi.
PENGARUH UKURAN PERUSAHAAN, TINGKAT PROFI.TABILITAS DAN DEBT TO EQUITYRATIO TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BII Surenggono, Surenggono
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 7, No 2 (2009): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v7i2.293

Abstract

Penelitian ini untuk membuktikan ukuran perusahaan, tingkat profitabilitas dan debt-to-equity ratio dapat berpengaruh terhadap audit delay. Sampel penelitian ini perusahaan-perusahaan yang tergolong manufaktur yang terdaftar pada Bursa Efek Indonesia, dengan menggunakan uji penyimpangan asumsi klasik yaitu gejala normalitas, multi kolienieritas, auto korelasi, heterokedastisitas dan mode regresi linier berganda yaitu melalui uji F dan uji t. Hasil dari penelitian bahwa ttkuran perusahaan, tingkat profitabilitas, debt-to-equity ratio mempunya pengaruh yang signifikan balk secara parsial maupun simultan dan besarnya pengaruh tiga variabel bebas terhadap lamanya audit delay
PENILAIAN TENTANG DEMENSI KUALITAS JASA TERHADAP TINGKAT KEPUASAN KONSUMEN DALAM MENGGUNAKAN JASA MODIFIKASI DAN KONSTRUKSI KENDARAAN NIAGA PADA PT. ANUGERAH ABADI SURABAYA Julindrastuti, Dijah
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.v2i4.178

Abstract

Penelitian ini membahas pengaruh dari demensi kualitas yaitu : tangibles, reliability, responsiveness, assurance dan empathy terhadap tingkat kepuasan konsumen terhadap produk kendaraan niaga. Hasil dari penelitian tersebut menunjukkan bahwa secara serempak faktor demensi kualitas mempunyai pengaruh yang signifikan terhadap kepuasaan pelanggan.
PENTINGNYA PENERAPAN PRINSIP KONSISTENSI DALAM PENGAKUAN PENDAPATAN DAN PENGARUHNYA TERHADAP KEWAJIBAN PENYAJIAN LAPORAN LABA / RUGI
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 2, No 5 (2004): Edisi Agustus
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v2i5.189

Abstract

Keputusan untuk penetapan metode pengakuan pendapatan terhadap laporan keuangan harus disesuaikan dengan kondisi perusahaan dan juga harus mengacu pada Standar Akuntansi Keuangan dan Norma Pelaporan Akuntan yang kedua dari Norma Pemeriksaan Akuntan mengenai konsistensi. Prinsip Akuntansi menghendaki pemakaian prosedur-prosedur akuntansi yang sama dari waktu ke waktu dan pemakaian konsep-konsep dalam prosedur penguuuan pos-pos yang berhubungan dalam laporan keuangan untuk suatu periode tertentu. Konsistensi dapat menjadi kendala bagi perusahaan apabila terdapat data dari suatu deret waktu tidak diukur dan tidak diklasifikasikan dengan cara yang sama sehingga akan menimbulkan kesulitan dalam membuat prediksi, sekaligus menimbulkan Penyajian Laporan Keuangan yang tidak wajar.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA BAGI HASIL TERHADAP ALOKASI BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERATING PADA PEMERINTAH DAERAH KABUPATEN/KOTA PROVINSI JAWA TIMUR TAHUN 2013-2015 Wany, Eva
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi 2017: Edisi Khusus Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v0i0.414

Abstract

This research aimed to examine the effect of regional real revenue, general allocation fund and revenue sharing fund on capital expenditures, as well as the effect of regional real revenue, general allocation fund and revenue sharing fund with moderation of economic growth in capital expenditure. This research was conducted at the distric/city in the province of east java. The sampling technique used was purposive sampling, and there are 36 district/city in province of East Java into the sample. This research used the realization of budget reports anda PDRB tables from 2013-2015 as the sample. The method of analysis used to test the hypothesis of Moderated Regression Analysis (MRA). The results of this study indicate that the effect of regional real revenue and general allocation fund has effect on capital expenditures, whereas revenue sharing fund have not an on capital expenditures. Moderating variables (economic growth) capable of moderating variable revenue sharing fund, but not able to moderate variable regional real revenue and general allocation fund on capital expenditure.
ANALISA PENGARUH STRATEGI COPING STRES KERJA PADA STRAIN FISIK DAN PSIKIS (STUDI KASUS DI RUMAH SAKIT UMUM DI YOGYAKARTA) Djamilah, Siti
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 3, No 7 (2005): 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.v3i7.206

Abstract

This research examined the influence of occupational stress coping strategies on physiological and psychological strains. Specifically, this study analyzed the effectiveness of coping strategy which comprised: problem focused coping, emotion-focused coping, supervisor's support and co-worker's support (social support) and religiosity in maintaining physiological and psychological health. This research tested to nurses in one of general hospitals in Yogyakarta, because of the attribute of nurse profesion very suitable for the research of occupational sress. One hundred and ten questionnaires were distributed, 104 questionnaires returned and only 100 questionnaires were able to be used. Next step, the researcher examined validity and reliability testing which delivered independent variable: those were active coping and planning dimension as representation of problem focused coping; acceptance and denial as the representation of emotion focused coping; social support (supervisor and co-worker); religiosity that had close friend subject. Beside that, it delivered dependent variable that were physiological and psychological strains. Multiple regressions was used to examined the effect of four coping strategies toward physiological and psychological strains. Moreover it also used hierarchical regressions to prove the ability of problem focused coping to explained the bigger proporsion of physiological and psychological strains variance beyond the ability of three others. The result of multiple regressions indicated that the effect of four coping strategies toward physiological strains were not supported. In the other hand, The result of multiple regression proved that social support had influence on the decreasing of psychological strain. Beside that religiosity also gave influence on psychological strain, but into different direction that was increasing psychological strain. The result of hierarchical regressions showed that problem focused coping explained the bigger proporsion of psychological strain variance beyond the ability of three others.
ANALISA PENGARUH DUKUNGAN ATASAN, KETERLIBATAN KERJA, LAMA DI ORGANISASI DAN USIA PADA JOB CONTENT PLATEAUING Djamilah, Siti
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 3, No 9 (2005): Edisi Desember
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v3i9.222

Abstract

This research examined the influence of supervisor support, job involvement, age and organizational tenure on job content plateauing. This research tested to lecturers in Economic Faculty of Wijaya Kusuma University Surabaya. Fifty questionnaires were distributed, 46 questionnaires returned and only 45 questionnaires were able to be used. Next step, the researcher examined validity and reliability testing which delivered independent variabel: those were supervisor support and job involvement. Beside that, it delivered dependent variabel that was job content plateauing. Multiple regressions was used to examined the effect of four variabel toward job content plateauing. The result of multiple regressions indicated that the effect of supervisor support and job involvement toward job content plateauing were supported. In the other hand, the result of multiple regression proved that organizational tenure and age had no influenceon job content plateauing.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN KELENGKAPAN LAPORAN KEUANGAN PADA SEKTOR INDUSTRI MAKANAN DAN MINUMAN
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 11, No 2 (2013): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v11i2.104

Abstract

The purpose of this study was to examine empirically the factors that affect the completeness of the disclosure of financial statements in the food and beverage industry. Factor in question is DER, CR, ROA, public shares and age of the company. This variable is used to test that the disclosure index company financial statements submitted to the public is a reflection of the state of the companies based on the analysis of financial or quantitative side DER, CR, ROA, public shares and the age of the company without the influence of such qualitative general conditions of the economy , the political situation, the security situation, the market tastes.Samples used in this research is a company engaged in the food and beverage industry. This selection is based on that company in this sector to produce goods that are needed by consumers so that there should be controls that published reports accountable and trustworthy. The sampling method is purposive sample, and after going through the stages penyeleksiaan samples obtained are as many as 11 companies.The empirical results show that not all the variables significantly affect the completeness of disclosure index reports. These results indicate that most companies are not much concerned about the completeness of the disclosure statements given still assume that the goods produced is a necessity for consumers so that it does not require information that is as complete as possible.The purpose of this study was to examine empirically the factors that affect the completeness of the disclosure of financial statements in the food and beverage industry. Factor in question is DER, CR, ROA, public shares and age of the company. This variable is used to test that the disclosure index company financial statements submitted to the public is a reflection of the state of the companies based on the analysis of financial or quantitative side DER, CR, ROA, public shares and the age of the company without the influence of such qualitative general conditions of the economy , the political situation, the security situation, the market tastes.Samples used in this research is a company engaged in the food and beverage industry. This selection is based on that company in this sector to produce goods that are needed by consumers so that there should be controls that published reports accountable and trustworthy. The sampling method is purposive sample, and after going through the stages penyeleksiaan samples obtained are as many as 11 companies.The empirical results show that not all the variables significantly affect the completeness of disclosure index reports. These results indicate that most companies are not much concerned about the completeness of the disclosure statements given still assume that the goods produced is a necessity for consumers so that it does not require information that is as complete as possible.
PENGARUH PEMILIHAN METODE AKUNTANSI PERSEDI AN TERHADAP VARIABILITAS PERSEDIAAN, VARIABILITAS LABA AKUNTANSI, UKCURAN PERUSAHAAN
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 5, No 11 (2006): Edisi Agustus
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v5i11.239

Abstract

Penelitian ini menguji pengaruh pemilihan metode akuntansi terhadap variabilitas persediaan, variabilitas laba akuntansi, ukuran perusahaan. Sampel penelitian ini diperoleh dart perusahaan go publik yang terdaftar di Bursa Efek Indonesia selama tahun 2002 sampai dengan tahun 2003.. Hasil penelitian menunjukkan bahwa proksi variabel yaitu variabilitas persediaan, variabilitas laba akuntansi, ukuran perusahaan secara signifrkan berbeda antara metode FIFO dan metode weighted average (rata-rata). Hal ini berarti bahwa pemilihan metode akuntansi persediaan yaitu metode FIFO dengan metode weighted average (rata-rata) berpengaruh terhadap variabilitas persediaan, variabilitas laba akuntansi, ukuran perusahaan.
STANDAR ANALISA BELANJA KABUPATEN GRESIK Mardiana, Lilik; Sukamto, Sukamto
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 12, No 2 (2014): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v12i2.120

Abstract

This study aims to determine how to set standards expenditure analysis (SAB) in allocating budgets to the respective work units within the organizational structure of the Government of Gresik. Results of this research are used to improve local budgeting mechanism through Standards Development Expenditure Analysis (SAB) is accurate and relevant to further integrate with the application system budget. Object of research is all activities performed on every SKPD in Gresik. While the activities used are activities related to the development of employees on the basis that these activities most relevant to measure the effectiveness of the use of the budget. The data used is data of the budget for development activities consisting of: a) personnel expenditures, which consists of: Shopping and Spending Non PNS PNS b) Expenditure Goods and Services, which consists of: Shopping Consumables, Shopping Materials Materials, Printing and Copying Shopping, Eating and Drinking Shopping, Travel Agency Shopping, Shopping Other. Preparation of Standard Expenditure Analysis using three main approaches, namely: the approach of Activity Based Costing (ABC), the approach Ordinary Least Square (simple regression) and approach to the discussion method (Focused Group Discussion). Standards Based Analysis Expenditure on education activities in Gresik showed that essentially all of the budget used for development activities of personnel or human resources is reasonable. Yet for Education and Leadership Training activity level II, III and IV using too large budget expenditure exceeds the maximum limit, resulting in inefficiencies or wasteful activities budget.

Page 5 of 30 | Total Record : 294

 3   4   5   6   7 

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