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INDONESIA
Jurnal Ekuivalensi
Published by Universitas Kahuripan Kediri
ISSN : 24432903     EISSN : 26153246     DOI : -
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The Journal publishes high quality research papers in all fields of finance and in closely related fields of economics. The Journal is interested in both theoretical and applied research with an emphasis on topics in corporate finance, financial markets and institutions, and investments. Research in real estate, insurance, monetary theory and policy, and industrial organization is also welcomed. Papers that deal with the relation between the financial structure of firms and the industrial structure of the product market are especially encouraged.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 214 Documents
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Memaksimumkan Brand Loyalty, Brand Trust Dan Brand Image Melalui Satisfaction Nasib Nasib; Syaifullah Syaifullah; Zulia Rifda Daulay
JURNAL EKUIVALENSI Vol. 7 No. 1 (2021): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/ekuivalensi.v7i1.476

Abstract

Tujuan utama dalam penelitian ini yaitu untuk mengetahui secara langsung pengaruh brand trust dan brand image terhadap satisfaction serta dampaknya terhadap brand loyalty. Pendekatan penelitian ini merupakan analisis jalur. Dimana analisis jalur dilakukan secara langsung dan tidak langsung antara variabel brand trust dan satisfaction serta dampaknya terhadap brand loyalty. Populasi da sampel yaitu mahasiswa aktif tahun ajaran 2018-2019 pada kampus Politeknik Unggul LP3M. Teknik penarik sampel menggunakan accidental sampling dimana peneliti hanya mengambil 125 responden. Hasil penelitian menunjukkan bahwa secara langsung variabel brand trust dan brand image berpengaruh positif dan signifikan terhadap satisfaction. Kemudian secara tidak langsung brand trust dan brand image berpengaruh positif dan signifikan terhadap brand loyalty melalui satisfaction Kata Kunci Brand Trus; Brand Image; Satisfaction; Brand Loyalty
The Finansial Inklusi Pada Peternak Sapi Pola Gaduhan Sebagai Penguatan Modal Sosial Dan Modal Finansial Nur Solikin; Linawati Linawati; Samari Samari
JURNAL EKUIVALENSI Vol. 7 No. 2 (2021): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/ekuivalensi.v7i2.587

Abstract

The existence of resources and production factors is an important component of supporting the business. Aspects of social capital and the availability of money, for cattle farmers are important parts, because cattle breeders must prepare forage forage needs, additional feed and fortifying feed (bran, concentrate) as a means of supporting the success of the livestock business being run. Financial inclusion in this study is defined as easy access to money. The “gaduhan” system (keeping other people's livestock) is often found in all corners of the village, livestock owners other than as animal providers often act as providers of money when people who raise livestock need (borrow) money. Social capital is built because of emotional closeness and financial capital is formed because of a joint effort to system gaduhan cattle. The purpose of the study was to analyze the application of financial inclusion to rowdy cattle farmers in strengthening social capital and financial capital. This type of research is descriptive qualitative by using questionnaires, interviews, FGD instruments to obtain primary data, secondary data sourced from relevant documents, articles. The subjects of the study were rowdy cattle breeders in the Semen District as many as 120 respondents. The results of the study indicate that the implementation of financial inclusion of the cattle rancher model has long been carried out between animal owners and animal keepers. Mutualism symbiosis is realized by mutually benefiting from raising cattle, strengthening social relations and economic income for both parties. Keywords: Financial inclusion, beef cattle breeders, gaduhan system
Analisis Tax Planning Pemberian Natura Guna Meminimalisir Pajak Terutang (Study Kasus pada Pabrik Gula Ngadirejo) Siti Isnaniati
JURNAL EKUIVALENSI Vol. 7 No. 2 (2021): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/ekuivalensi.v7i2.608

Abstract

Abstrak Pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-undang, untuk itu Tax Planning merupakan sesuatu yang harus dilakukan perusahaan untuk meminimalkan beban pajak yang ada. Tax_Planning bisa diterapkan pada pajak terutang. Salah satu upaya yang dapat dilakukan untuk meminimalkan beban pajak terutang adalah menganalisis pemberian natura. Penelitian ini dilakukan pada PG Ngadirejo, Kediri. Penelitian ini bertujuan untuk menganalisis Tax_Planning pemberian natura guna meminimalisir pajak terutang. Ruang lingkup penelitian ini adalah analisis Tax Planning pemberian natura guna meminimalisir pajak terutang PG_Ngadirejo Tahun 2020. Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Sumber data dalam penelitian adalah data primer dari perusahaan. Sifat data adalah data kualikatif dan data kuantitatif dengan teknik pengambilan data secara wawancara dan dokumentasi. Hasil perhitungan menunjukkan bahwa natura berupa perlengkapan K3, seragam satpam, masker dan vitamin dalam rekonsiliasi fiskal tidak dikoreksi positif, sesuai dengan peraturan Menteri Keuangan Nomor 167/PMK.03/2018 sehingga mampu dikurangkan pada penghasilan bruto dan jumlah pajak terutang menjadi lebih kecil. Kata Kunci : Tax Planning, Natura, Pajak Terutang Abstract Tax is a mandatory contribution to the state owed by an individual or entity that is coercive under the law, for that Tax Planning is something that companies must do to minimize the existing tax burden. Tax Planning can be applied to taxes owed. One of the efforts that can be done to minimize the tax burden payable is to analyze the grant in kind. This research was conducted at PG Ngadirejo, Kediri. This study aims to analyze Tax Planning grants in kind in order to minimize the tax payable. The scope of this research is the analysis of Tax Planning in kind to minimize taxes owed by PG Ngadirejo in 2020. The type of research used is descriptive quantitative. The source of data in this study is primary data from the company. The nature of the data is qualitative data and quantitative data with data collection techniques by interview and documentation. The calculation results show that in kind in the form of K3 equipment, security guard uniforms, masks and vitamins in the fiscal reconciliation are not corrected positively, in accordance with the regulation of the Minister of Finance Number 167/PMK.03/2018 so that it can be deducted from gross income and the amount of tax payable becomes smaller. Keywords: Tax Planning, Natura, Taxes Payable
Analisis Faktor-Faktor Yang Berpengaruh Terhadap Keputusan Pembelian Produk Inovasi Susu Kedelai Yulina Lailatul Maslukhah; Muchamad Hengki Riawan Putra
JURNAL EKUIVALENSI Vol. 7 No. 2 (2021): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/ekuivalensi.v7i2.578

Abstract

Abstrak Dalam pengembangan produk inovasi minuman susu kedelai, strategi pemasaran yang tepat perlu diketahui melalui riset pasar. Komponen dalam bauran pemasaran menjadi faktor penting dalam pengembangan strategi pemasaran termasuk dalam pengambilan keputusan pembelian oleh konsumen. Penelitian ini bertujuan untuk mengetahui faktor paling berpengaruh terhadap keputusan pembelian produk inovasi susu kedelai yang akan dikembangkan dari usaha rumah tangga di desa Tembokrejo, kecamatan Purworejo, Kota Pasuruan. Jenis penelitian ini adalah explanatory research dengan pendekatan kuantitatif. Teknik penelitian menggunakan metode survei. Variabel independen dalam penelitian ini adalah bauran pemasaran (4P) meliputi product, price, place, promotion, sedangkan variabel dependen adalah keputusan pembelian. Hasil penelitian ini menunjukkan bahwa secara simultan faktor produk, harga, tempat, dan promosi berpengaruh signifikan terhadap keputusan pembelian minuman inovasi susu kedelai sebesar 65.5%, sedangkan sisanya sebesar 33.5% dipengaruhi oleh variabel lain di luar variabel pada penelitian ini. Secara parsial, hanya variabel promosi yang secara signifikan berpengaruh dalam pengambilan keputusan pembelian produk yang akan dikembangkan ini. Oleh karena itu, dalam pengembangan strategi pemasaran produk inovasi susu kedelai ini, faktor utama yang harus dipertimbangkan dalam pemasaran produk adalah faktor promosi. Kata kunci: Inovasi; Keputusan pembelian; pemasaran; susu kedelai; 4P Abstract In developing soy milk beverage innovation products, the appropriate marketing strategy needs to be known through market research. Components in the marketing mix become an important factor in the development of marketing strategies, including in making purchasing decisions by consumers. This study aims to determine the most influential factors on purchasing decisions for soy milk innovation products that will be developed from household businesses in Tembokrejo village, Purworejo sub-district, Pasuruan City. This type of research is explanatory research with a quantitative approach. The research technique used survey method. The independent variable in this study is the marketing mix (4P) including product, price, place, promotion, while the dependent variable is purchasing decisions. The results of this study indicate that simultaneously product, price, place, and promotion factors have a significant effect on purchasing decisions of soy milk innovation drinks by 65.5%, while the remaining 33.5% is influenced by other variables outside the variables in this study. Partially, only the promotion variable has a significant effect on purchasing decisions for the product to be developed. Therefore, in developing a marketing strategy for this innovative soy milk product, the main factor that must be considered in product marketing is the promotion factor. Keywords: Buying decision; Inovation; Marketing; Soy milk; 4P
Optimalisasi Akuntabilitas Pada Perangkat Daerah Kabupaten Simalungun Dang Panagaman Tamba; Widya Astuti; Maya Sari
JURNAL EKUIVALENSI Vol. 7 No. 2 (2021): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/ekuivalensi.v7i2.521

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis apakah kejelasan sasaran anggaran dan sistem pengendalian intern berpengaruh terhadap akuntabilitas kinerja organisasi perangkat daerah kabupaten Simalungun dengan komitmen organisasi sebagai variabel pemoderasi. Jenis penelitian ini menggunakan pendekatan asosiatif. Populasi dalam penelitian ini adalah pegawai-pegawai pada Organisasi Perangkat Daerah Kabupaten Simalungun. Responden yang digunakan adalah Kepala Dinas, Sekretaris, dan Bendahara Pengeluaran dengan jumlah 90 orang. Hasil penelitian menunjukkan bahwa; (1) ada pengaruh kejelasan sasaran anggaran terhadap akuntabilitas kinerja OPD; (2) ada pengaruh sistem pengendalian intern terhadap akuntabilitas kinerja OPD; (3) komitmen organisasi dapat memoderasi pengaruh kejelasan sasaran anggaran terhadap akuntabilitas kinerja; (4) komitmen organisasi dapat memoderasi pengaruh sistem pengendalian intern terhadap akuntabilitas kinerja.
Analisis Kualitas Pelayanan dan Kepercayaan Konsumen Bus Rapid Trans Semarang di masa Pandemi Covid-19 Agung Sedayu; Windya Ardani Salsabilla
JURNAL EKUIVALENSI Vol. 7 No. 2 (2021): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/ekuivalensi.v7i2.579

Abstract

The city of Semarang as the capital city of Central Java Province is included in the category of a metropolitan city because it has a population of more than 1.5 million people, so the level of activity and mobility of the community is increasing. The Semarang City Government through the Semarang City Transportation Service has succeeded in developing the Trans Semarang Rapid Transit Bus as a mass public transportation program that is more comfortable, safe, fast, cheap, and mass in nature. However, in 2020 the Covid-19 pandemic emerged which had a very large impact, even though the number of passengers decreased during the Covid-19 pandemic, the Semarang BRT continued to serve passengers and continue to provide the best service for passengers by implementing health protocols as recommended by the government. The population of this study was BRT Semarang users with a sample of 100 respondents. By using the Kano model approach, the researcher uses 31 service attributes which are composed of service quality, trust, and customer satisfaction variables. From the results of this study, 26 attributes fall into the Attractive category or pleasure attribute (A) and 5 attributes fall into the One dimensional category or the expected attribute (O). so that BRT Semarang must improve the quality of service better by evaluating employee performance and making improvements and improving service strategies, providing safe service quality by implementing health protocols for all consumer characteristics, especially during this Covid-19 pandemic.
Analisis Problematika Kerja Malam bagi Karyawan Wanita di Centerstage Hotel XYZ I Wayan Eka Sudarmawan
JURNAL EKUIVALENSI Vol. 7 No. 2 (2021): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/ekuivalensi.v7i2.551

Abstract

Background: Female workers have many job opportunities in tourism and hospitality service companies. The company enforces working hours until the evening for both female and male employees. This is a separate problem for female employees in terms of security and health. Objective: to find out the problems of night work for female employees at Hotel XYZ. Design: qualitative descriptive research design with primary data sources through interviews with 6 (six) female employees who work at Hotel XYZ. Results: (1) work shifts: Hotel has implemented government regulations by not hiring female employees under 18 years old, and not providing night shifts for pregnant women employees, (2) transportation problems: Hotel has not implemented government regulations, namely , has not prepared special transportation for female employees who come home at night, (3) security issues: Hotel has provided nutritious, clean, and varied food, and has prepared security to maintain the safety and decency of female employees who work at night, (4) maternity leave: Hotel has implemented government regulations, namely providing three months of leave to female employees who are pregnant, (5) breastfeeding opportunities: Hotel has not implemented government regulations, namely, has not prepared a special room for expressing breast milk (lactation room).
Pengaruh Budaya Organisasi dan Kepemimpinan Terhadap Loyalitas Dosen Dengan Mediasi Spiritualitas Kerja I Gusti Suka Arnawa; I Made Darsana
JURNAL EKUIVALENSI Vol. 7 No. 2 (2021): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/ekuivalensi.v7i2.552

Abstract

Background: The decline in tourist visits during the COVID-19 pandemic in Bali affected the income of tourism actors in the region. This condition is a concern for tourism higher education in Indonesia, including Bali. One of the efforts made in this era of the covid-19 pandemic is to carry out internal integration related to educators or lecturers. Objective: to examine and explain the relationship between organizational culture and leadership on lecturer loyalty by mediating work spirituality at the Denpasar International Business and Tourism Institute. Design: the design of this research is quantitative with primary data sources through questionnaires to 90 lecturers of the Denpasar Institute of Tourism and International Business. Results: organizational culture and leadership have a positive and significant effect on work spirituality, organizational culture, leadership and work spirituality of lecturers have a positive and significant effect on lecturer loyalty, work spirituality is able to mediate the relationship between organizational culture and lecturer loyalty, but work spirituality is not able to mediate the relationship between leadership with lecturer loyalty at the Denpasar Institute of Tourism and International Business.
Pengaruh Pelayanan, Promosi Dan Kepercayaan Terhadap Minat Membayar Zakat Pada Baznas Sumut Dewi Rafiah Pakpahan; Ahmad Fadli
JURNAL EKUIVALENSI Vol. 7 No. 2 (2021): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/ekuivalensi.v7i2.498

Abstract

Tujuan utama dalam penelitian ini yaitu untuk mengetahui secara simultan dan parsial variabel pelayanan, promosi dan kepercayaan terhadap minat membayar zakat muzakki pada Baznas Sumut. Jenis penelitian ini adalah kuantitatif. Populasi dalam penelitian ini sebanyak 100 muzakki yang dipilih secara accidental sampling. Pengumpula data menggunakan kuesioner serta analisis data dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial pelayanan berpengaruh positif dan signifikan terhadap minat membayar zakat muzakki pada Baznas Sumut. Kemudian promosi berpengaruh positif dan signifikan terhadap minat membayar zakat muzakki pada Baznas Sumut serta epercayaan berpengaruh positif dan signifikan terhadap minat membayar zakat muzakki pada Baznas Sumut. Sedangkan secara simultan pelayanan, promosi dan kepercayaan berpengaruh positif dan signifikan terhadap minat membayar zakat muzakki pada Baznas Sumut.
Peran Motivasi Intrinsik Dalam Memediasi Etika Kerja Islam, Religiusitas Dan Kepuasan Kerja Terhadap Komitmen Organisasi Khairatun Nazah; Herwan Nafil
JURNAL EKUIVALENSI Vol. 7 No. 2 (2021): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/ekuivalensi.v7i2.499

Abstract

Tujuan dalam penelitian ini yaitu untuk mengetahui peran motivasi intrinsik dalam memediasi etika kerja isalam, religiusitas dan kepuasan kerja terhadap komitmen organisasi. Populasi dan sampel dalam penelitian ini yaitu seluruh dosen tetap kampus Politeknik Unggul LP3M yang berjumlah 65 Dosen baik yang beragama muslim. Dimana teknik penarikan sampel menggunakan total sampling. Hasil penelitian 1) motivasi intrinsik tidak memiliki peran dalam memediasi etika kerja islam terhadap komitmen organisasi, 2) motivasi intrinsik tidak memiliki peran dalam memediasi religiusotas terhadap komitmen organisasi, 3) motivasi intrinsik tidak memiliki peran dalam memediasi kepuasan kerja terhadap komitmen organisasi.

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