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Evi Malia
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wacana equiliberium (jurnal pemikiran penelitian ekonomi)
Published by Universitas Islam Madura
ISSN : 23392185     EISSN : 26543869     DOI : https://doi.org/10.31102/equilibrium
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
Kajian Wacana Equiliberium dapat berupa Artikel Penelitian maupun Artikel hasil pemikiran memiliki fokus dibidang akuntansi, manajemen, perpajakan, Auditing, Akuntansi Syariah, sistem informasi, serta bidang ekonomi dan keuangan lainnya. Artikel yang dipublikasikan dalam Jurnal Equiliberium dengan nomor ISSN 2339-2185
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 102 Documents
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Leverage Keuangan Dan Kompensasi Manajemen: Studi Empiris Pada Industri Konsumsi Siklis Farihah, Elva; Hartadinata, Okta Sindhu; Wahyu Bintang Maulana, Afandi Ukik
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 12 No 02 (2024): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2024
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.12.02.119-130

Abstract

This study investigates the effect of financial leverage on managerial compensation. The sample used was 24 companies from consumer cyclical industry on 2018-2022 so that the total observation was 120 firm-year. This study shows that financial leverage has negative effect on managerial compensation. It provides implication that the effect of financial leverage on managerial compensation is relevant to agency theory. Both of them have same function to minimize agency problem then can substitute each other. The firm can consider this finding in determining the optimal scheme of compensation.
Analisis Pendapatan Asli Daerah Melalui Kontribusi Pajak dan Retribusi Daerah dalam Meninjau Peraturan Daerah Pamekasan Kamaroellah, R. Agoes
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 12 No 02 (2024): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2024
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.12.02.101-118

Abstract

The contribution of regional taxes and levies plays an essential role in the local government's development. The greater the original local government revenue, the greater the financing that the local government must issue to develop their region. This study aims to determine the size of the contribution of taxes collected by regions and local levies in increasing Original Local Government Revenue in the Pamekasan Regency from 2011 to 2017. This type of research was a quantitative descriptive study. Based on regional financial statistics, the results of local taxes and levies from 2011 to 2017 experienced fluctuating movements that impacted Original Local Government Revenue. It means that local taxes and levies contribute to increasing Original Local Government Revenue. On average, each year, the contribution of local taxes reached 13%, while for local levies, it reached 12% for Original Local Government Revenue. With this achievement, the Pamekasan district government can review regional provisions in the form of Local Government Regulation relating to the number of local tax rates and levies.
Implementasi Akad Bagi Hasil dan Peningkatan Pendapatan Ekonomi Masyarakat Nelayan Di Kecamatan Camplong Sampang Musoffan, Musoffan; Fahmi, Ainul; Holis, Moh.
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 12 No 02 (2024): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2024
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.12.02.131-147

Abstract

The purpose this study was to determine cooperation system between the boss and the fishermen and the implementation of the sharing of fish catches carried out by the boss to the fishermen and the increase in fishermen's income in Camplong. The research approach with qualitative research and descriptive analysis and data collection using the interview method. The results of the study showed that the implementation of profit sharing for fishermen in Camplong carried out a cooperation agreement between the boat owner and the worker in. The implementation of the profit sharing separately, is none other than using an agreement that has been determined by Islamic law. Meanwhile, the increase in fishermen's income is also supported by side businesses carried out by fishermen's wives who also work by developing household industries such as fish drying, fish processing, fish smoking, and other types of micro businesses.
Pengaruh Profitabilitas, Insentif Pajak, Leverage, Intensitas Modal Terhadap Konservatisme Akuntansi Pada Perusahaan Basic Material Wijaya, Stefanny; Riswandari, Ernie
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 13 No 01 (2025): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2025
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.13.01.1-19

Abstract

This research aims to examine the influence of profitability, tax incentives, leverage, capital intensity on accounting conservatism in basic materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022.The sample in this study used a purposive sampling method and obtained 38 samples of companies registered in the 2020-2022 period. The analytical method used is a quantitative method using multiple linear regression analysis and using SPSS 26 software. This research uses secondary data in the form of annual reports obtained from the websites of each company and the official BEI website. The profitability variable has a negative effect, tax incentives and leverage have a positive effect, capital intensity has no effect. It is hoped that future researchers can expand the scope of research by adding other variables in the hope that research results can be more accurate.
Influence Implementation Human Resource Management Against Power Sell Madura Batik Msmes Products Fawaid, Akh; Sudarmiatin, Sudarmiatin; Rahayu, Wening Patmi
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 12 No 02 (2024): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2024
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.12.02.91-100

Abstract

The purpose of this study is to evaluate how human resource management (HR) adoption affects Madura Batik MSME product sales. Six out of the eighteen batik centres in Pamekasan were the sites of in-depth interviews with owners, managers, and staff of Batik MSMEs in Madura, using a qualitative descriptive research methodology. Thirty people made up the study's subjects: six batik MSMEs' owners, eight managers, and fifteen employees. To ascertain the successes of business development and assess the company, a SWOT analysis is required. The analysis's findings demonstrate that putting in place efficient HR management practices—like employee empowerment and training—helps firms adapt to changing market conditions and boosts output and quality of work. The effect is that the product's selling power will rise with optimal HR management implementation and vice versa.
Peran Kapabilitas Dinamis dan Kepemimpinan Transformasional Dalam Meningkatkan Kinerja UMKM Halal di Madura Fitriyah, Anik; Rohma, Frida Fanani; Kurniawan, Fitri Ahmad
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 13 No 01 (2025): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2025
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.13.01.20-39

Abstract

This research aims to examine the influence of profitability, tax incentives, leverage, capital intensity on accounting conservatism in basic materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022.The sample in this study used a purposive sampling method and obtained 38 samples of companies registered in the 2020-2022 period. The analytical method used is a quantitative method using multiple linear regression analysis and using SPSS 26 software. This research uses secondary data in the form of annual reports obtained from the websites of each company and the official BEI website. The profitability variable has a negative effect, tax incentives and leverage have a positive effect, capital intensity has no effect. It is hoped that future researchers can expand the scope of research by adding other variables in the hope that research results can be more accurate.
Islamic Sosial Finance Untuk Mencapai Pembangunan Berkelanjutan Melalui Instrumen Ziswaf Ditinjau Dari Pemikiran Abu Ubaid Lestari, Lisa Yuni; Adlan, Muhamad Aqim; Aswad, Muhammad
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 13 No 01 (2025): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2025
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.13.01.55-65

Abstract

The utilization and management of Islamic Social Finance (ISF) in Indonesia is currently not optimal, even though the potential revenue is very high. This research examines alternative solutions and strategic priorities for implementing ISF to support sustainable development in both the short and long term. The method used is a descriptive qualitative approach by collecting data from various secondary sources. This research highlights several important updates: first, the management of zakat and waqf can reduce poverty and hunger. Second, the implementation of these Islamic thinkers can create a society with quality education, access to clean water, decent work, economic growth, reduced inequality, and a healthy and prosperous life in the future. All these points are in line with sustainable development goals. Keywords: Islamic Social Finance, Ziswaf, philanthropy, poverty development
Dampak PSAK 71, 72, 73 di Perusahaan Multinasional Kristin, Dewi; Kurnia, Deswita Mila; Yandari, Aprilya Dwi
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 12 No 02 (2024): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2024
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.12.02.167-186

Abstract

This research analyzes the impact. of implementing. PSAK 71, 72, and 73 on multinational companies. The background phenomenon is the harmonization of Indonesian accounting standards with IFRS, which affects the financial reporting of multinational companies. Thel aim lof thisl research isl to levaluate significant changesl lin financial reporting and company performance due to the implementation of these standards. Thel method lused is la qualitativel approach basedl onl literature studies of 30 related journals. The research results show that PSAK 71 increases the allowance for impairment losses by up to 50% and changes the capital adequacy ratio (CAR) and profitability (ROA). PSAK 72 refines revenue recognition through a five-step model, increasing the transparency of financial statements. PSAK 73 requires capitalization of leased assets, which impacts capital structure and financial ratios. The main conclusion is that these standards increase the transparency, relevance and comparability of financial reports, but require significant adaptations in technology and corporate resources.
The Influence of Effectiveness and Efficiency on the Preparation of Digitalization-Based Financial Reports Rachmawati, Ria; Maulana, Wahyu; Efendi, Junaidi
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 13 No 01 (2025): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2025
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.13.01.74-86

Abstract

The use of digital-based financial reports has been widely used by business actors in Pamekasan Regency. Various trainings on preparing digital-based financial reports have also been provided by the Cooperatives, SMEs and Manpower Office of Pamekasan Regency to its fostered employees. Although it has been implemented, not all parties can implement it optimally due to several factors that become obstacles. The preparation of financial reports is an urgent problem besides other problems. The purpose of this study is to find the effect of effectiveness and efficiency on the preparation of digital-based financial reports. The method used in this study is quantitative descriptive which is measured using the SPSS statistical analysis tool. The population in this study was 490 active cooperatives and a sample of 57 cooperatives. The sampling technique used purposive sampling technique. The results of the study showed that there was a positive and significant influence both partially and simultaneously between the variables of effectiveness and efficiency on the preparation of digital-based financial reports with the most dominant influence being the efficiency variable. These results are evidence that training in digitalizing financial reports needs to be redesigned by emphasizing the efficiency aspect of system use and the digital system used should be selected based on its ability to simplify processes and save resources.
Kepedulian dan Pemahaman dalam Penerapan Green Accounting pada UKM Tahu di Kecamatan Batuan Kabupaten Sumenep Mahbubah, Istiyanatul; Malia, Evi; Azaro, Khoirin; Yusna, Yusna; Syahputra, Ferdian Eko; Fibriani, Rudiana
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 13 No 01 (2025): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2025
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.13.01.66-73

Abstract

The purpose of this study was to determine the awareness and understanding in the implementation of Green Accounting in tofu SMEs in Batuan District, Sumenep Regency. The type of data used in this study is primary data, namely by interviewing tofu business actors in Batuan District, Sumenep Regency. Based on the results of the interview, the understanding of tofu SME actors in Batuan District is still low because the preferences of tofu SME actors are still focused on business profits, not on product quality and environmental quality. Lack of awareness of environmental impacts that can affect the sustainability of their business is a factor causing the low level of understanding. In terms of knowledge about environmental costs, business actors have also not been able to identify what are the components of environmental costs which are also a factor causing the low understanding of SMEs.

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