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wacana equiliberium (jurnal pemikiran penelitian ekonomi)

equilibrium
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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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Mudharabah Sebagai Pembiayaan Modal Usaha Pada Petani Garam Sambharakreshna, Yudhanta; Kusumawati, Fariyana
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 11 No 02 (2023): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2023
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.11.02.88-102

The purpose of this study is to give an financing model in islamic perspective to the salt farmer. Salt farmers are able to gain access to capital through Islamic financial institutions because of the existence of an Islamic financing system based on the principle of profit sharing. This type of research is a qualitative-descriptive research. The data were collected using observation and direct interviews with salt farmers, official of Padelegan village, and the islamic financial institution. The results showed that the capital of salt farmers in Padelegan Village used their own capital and cooperation between land owners and salt farmers (cultivators). Land owners and salt farmers (cultivators) have actually implemented mudharabah contracts and the concept of profit sharing. Land owners and salt farmers need access to capital to overcome capital difficulties with mudharabah contracts through Islamic financial institutions

Reaksi Pasar Modal di Sektor Consumer Non Cyclical Sebelum dan Sesudah Diumumkan Pandemi Covid-19 Prasetyo, David; Murnisari, Retno; Putra, Iwan Setya
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 12 No 01 (2024): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2024
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.12.01.43-57

Consumer non-cyclical companies declined at the beginning of the year due to the COVID-19 pandemic. Contextually, this research is to identify financial statement announcement events on the Indonesia Stock Exchange (IDX) in the non-cyclical consumer sector by conducting a study of informative financial statements to see whether this information affects decisions in stock trading around or outside the observation of financial statements, especially during the COVID-19 pandemic. This type of research is quantitative, using the analysis of expected return, abnormal return, trading volume activity, cumulative abnormal return, cumulative average trading volume activity and parametric and non-parametric methods. The results of this study indicate differences in capital market reactions around and outside the annual financial report issuance period. Furthermore, there are no differences in capital market reactions around and outside the yearly financial report issuance period in 2020, 2021, and 2022 during the COVID-19 pandemic

Pengaruh Financial Leverage, Profitabilitas, Persentase Penawaran Saham Dan Reputasi Underwriter Terhadap Underpricing (Studi Pada Perusahaan Yang Melakukan IPO Tahun 2020-2022) Ilma, Milla Dunna; Anisah, Nur
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 12 No 01 (2024): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2024
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.12.01.74-90

The purpose of this study is to determine the impact of underpricing of stocks during IPOs on the Indonesian Stock Exchange. This study uses independent variables, namely financial leverage, profitability, share offering ratio, and reputation of underwriter. The population used in this study includes all companies that conducted an IPO on the Indonesia Stock Exchange between 2020 and 2022. The purpose of this study was to examine whether variables such as financial leverage, profitability, share offering ratio, and insurer reputation influence underpricing. The research results show that the profitability of IPOs on the Indonesia Stock Exchange has a negative impact on the undervaluation of stocks from 2020 to 2022, while the proportion of stock offerings has a positive impact on the undervaluation of stocks. On the other hand, the variables financial leverage and underwriter reputation do not affect the underpricing of stocks in IPOs on the Indonesia Stock Exchange from 2020 to 2022.

Pengaruh Kualitas Pelayanan Dan Kualitas Produk Terhadap Loyalitas Nasabah Dengan Kepuasan Nasabah Sebagai Variabel Mediasi Munfaqiroh, Siti; Sandi, Rizal Kurnia; Sa adah, Lailatus; Andiani, Lidia
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 11 No 02 (2023): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2023
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.11.02.148-161

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis mengenahi pengaruh kualitas pelayanan terhadap loyalitas nasabah dengan kepuasan nasabah sebagai variabel mediasi. Populasi dalam penelitian ini adalah nasabah di Bank syariah Indonesia cabang Malang sebanyak 245 nasabah. Sampel dalam penelitian ini 152 responden ditentukan menggunakan pendekatan Taro Yamane. Metode analisis dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa kualitas pelayanan tidak berpengaruh signifikan terhadap loyalitas nasabah, kualitas produk berpengaruh signifikan terhadap loyalitas nasabah, kualitas pelayanan berpengaruh signifikan terhadap kepuasan nasabah, kualitas produk berpengaruh signifikan terhadap kepuasan nasabah, kepuasan nasabah berpengaruh signifikan terhadap loyalitas nasabah, kualitas produk melalui kepuasan nasabahtidak mempunyai pengaruh yang signifikan terhadap loyalitas nasabah dan kualitas produk melalui kepuasan nasabah tidak mempunyai pengaruh yang signifikan terhadap loyalitas nasabah.

Pengaruh Literasi Keuangan, Inklusi Keuangan, Sumber Daya Manusia dan Dukungan Pemerintah Terhadap Kinerja Usaha Mikro Kecil dan Menengah Kabupaten Gresik Safitri, Lia Nur; Chamalinda, Khy'sh Nusri Leapatra
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 12 No 01 (2024): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2024
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.12.01.01-18

The existence of MSMEs plays an important role in the Indonesian economy. This research focuses on testing and providing empirical evidence regarding the influence of financial literacy, financial inclusion, human resources and government support on the performance of MSMEs in Gresik Regency. This type of research uses quantitative methods. Primary data was obtained from a questionnaire which was measured using a Likert scale and secondary data was obtained from MSME data in Gresik Regency. This research used a purposive sampling technique and sampling using the Slovin formula to obtain 394 respondents from the food and beverage sector. The analysis tool uses the SPSS test and t test to test the hypothesis in this research. The results of this research show that the performance of MSMEs in Gresik Regency is influenced positively and significantly by the variables of financial literacy, financial inclusion, human resources and government support.

Analisis Pendapatan Asli Daerah Melalui Kontribusi Pajak Bumi Dan Bangunan Dalam Meninjau Peraturan Daerah Kabupaten Pamekasan Kamaroellah, R. Agoes
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 11 No 02 (2023): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2023
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.11.02.103-120

Rural and urban land and building tax or PBB-P2 is a regional tax as a source of original regional income. The aim of this research is to determine the contribution of Regional Tax and Land and Building Tax to local original income in accordance with Pamekasan Regency regional regulations. This research uses quantitative descriptive methods. This research looks at the contribution of regional taxes and land and building taxes to Original Regional Income (PAD) from 2016-2020. The results of this research show that regional taxes and land and building taxes make a very good contribution to PAD. Therefore, the role of regional taxes and PBB (P2) is needed in increasing PAD which is realized in regional regulations. Regional tax collection officers provide services by increasing the means of paying regional taxes so that the potential for regional tax revenues increases. The revenue department maintains a good relationship with collection officers so that they can supervise local tax collection to avoid fraud during collection.

Analisis Pengaruh Kepemilikan Asing, Ukuran Perusahaan, Komite Audit, Dewan Komisaris Terhadap Sustainability Report Retnoningsih, Sri; Fikri, Rizal Khurriyatul; Khoiriyah, Khoiriyah; Khoirotunnisa, Khoirotunnisa
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 12 No 01 (2024): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2024
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.12.01.34-42

The topic of this research is disclosure of sustainability reports. This research aims to examine the influence of foreign ownership, company size, audit committee and board of commissioners on the disclosure of sustainability reports on the 2022 Asean Corporate Governance Scorecard. Sustainability reports in this research are measured using the Global Reporting Initiative (GRI) Index. Sample selection used a purposive sampling method with a total sample of 31 companies. The data used in this research is secondary data. The data analysis technique uses multiple linear regression. The research results show that foreign ownership and the board of commissioners have no influence on sustainability report disclosure, on the contrary, company size and audit committee influence sustainability report disclosure.

Determinants Of Transfer Pricing Decisions – Case Of Indonesia And Malaysia Umiyati, Indah; Hartati, Emalia; Shaharuddin, Noor Suhaila bt
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 12 No 01 (2024): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2024
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.12.01.58-73

The purpose of this study is to investigate the impact of effective tax rates, tunneling incentives, and debt provisions on firms' decisions to use transfer pricing. The study uses quantitative methods and utilizes secondary data from annual reports of companies operating in the food and beverage sector listed on Malaysian and Indonesian stock exchanges from 2020 to 2022. This study uses a purposive sample, selecting 12 companies that meet certain criteria, resulting in a total sample of 36 company years. A panel regression analysis of the collected data is then performed. This result shows that tunnel incentives have a positive impact on the decision to implement transfer pricing. However, the effective tax rate and debt arrangements do not have impact on the company's transfer pricing decisions

Netnographic Studies in the Implementation of Accounting Information Systems (SIA) in the Facebook Group Online Community "Learning Sharia Accounting" Mauliyah, Nur Ika; Efrina, Liona; Jumaidi, Lalu Takdir
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.12.02.148-166

The concept of Information Systems has evolved into specialized applications, including Accounting Information Systems (AIS) based on Sharia principles. Studies on Sharia Accounting Information Systems are expanding beyond corporate contexts, reaching online communities through social media platforms such as the Facebook group "Belajar Akuntansi Syariah." This study aims to explore the utilization of social media as a platform for sharing, exchanging, interpreting, and applying Sharia-based accounting information. Using a netnographic method within a constructivist paradigm, this research analyzes interactions among community members. The findings reveal that discussions in the "Belajar Akuntansi Syariah" group primarily focus on topics such as the code of ethics for Sharia accountants and auditors, participation in Sharia-themed seminars or workshops, professional development opportunities for Sharia accounting graduates, digital Islamic finance training programs, and recommendations for beginner-friendly Sharia accounting books. The group also serves as a hub for promoting seminars, sharing learning resources, and fostering professional networks. This study highlights the significant role of online communities in disseminating Islamic accounting knowledge. It recommends that government institutions and relevant stakeholders in Sharia AIS management recognize and support these digital interactions to enhance the development and accessibility of Sharia accounting education.

Determinan Profitabilitas Sektor Perusahaan Perbankan Dengan CAR Sebagai Variabel Mediasi Sinta, Adinda Dhea Tiara; Rachmawati, Nurul Aisyah
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.13.01.40-54

Return on Equity (ROE) is a ratio that measures bank management's ability to manage its capital to produce net profit after tax. The higher the Return on Equity (ROE), the better the bank's performance. To predict the expected ROE, this research uses Loan To Deposit Ratio (LDR), Non Performing Loan (NPL), Operational Costs to Operating Income (BOPO), and the mediating variable Capital Adequacy Ratio (CAR). This research uses panel data regression analysis techniques in the banking company sector listed on the IDX for the 2018-2022 period. The results of this research show that there are three variables that have a direct and significant effect on ROE, namely LDR, BOPO, and CAR. The results of this research also show that CAR can mediate the influence of LDR and BOPO on ROE.

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Contact Name Evi Malia

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Editorial Address Jl. PP. Miftahul Ulum Bettet Pamekasan

Location Kab. pamekasan, Jawa timur INDONESIA

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Contact Name
Evi Malia

Contact Email
evi.malia@uim.ac.id

Phone
+6281333535185

Journal Mail Official
equiliberilium@uim.ac.id

Editorial Address
Jl. PP. Miftahul Ulum Bettet Pamekasan

Location
Kab. pamekasan,

Jawa timur

INDONESIA