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Equivalent : Journal of Economic, Accounting and Management
Published by CV. Doki Course and Training
ISSN : 29868777     EISSN : 29858089     DOI : https://doi.org/10.61994/equivalent
Core Subject : Economy,
Economics, Econometrics & Finance
Focus - Equivalent : journal Of Economic, Accounting and Management is a scientific journal published by CV. Doki Course and Training. The papers to be published in Equivalent are research articles in the field of Economic, Accounting and Management. Scope - Equivalent : journal Of Economic, Accounting and Management calls for scientific articles on Economics, Financial Accounting, Management Accounting, Public Sector Accounting, Banking, Taxation, Capital Market, Auditing, Financial Management, Human Resouce Management, Marketing Management, Organizational Behaviour, Strategic Management, Entrepreneurship, E-Business.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 201 Documents
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ORIENTASI KEWIRAUSAHAAN DAN KINERJA USAHA DIMEDIASI OLEH KREATIVITAS PADA HUMAII GALERY Yun Suprani; Yusro Hakimah; Muhammad Said
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 1 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i1.166

Abstract

This study aims to see the effect of entrepreneurial orientation on business performance mediated by creativity at Humaii Gallery. The sample in this study were 65 visitors who came to Humaii Gallery every day. The analysis technique used is PLS. The results showed that the regression coefficient of entrepreneurial orientation is significant to business performance. Humaii Gallery. The regression coefficient of Entrepreneurial Orientation has a direct effect on Business Performance, and Creativity has a direct effect on business performance. However, the creativity of Humaii Gallery is not optimal. Utilization of digitalization Humaii gallery is not optimal. Abstrak Penelitian ini bertujuan untuk melihat pengaruh orientasi kewirausahaan terhadap kinerja bisnis yang dimediasi oleh kreativitas di Galeri Humaii. Sampel dalam penelitian ini adalah 65 pengunjung yang datang ke Galeri Humaii setiap harinya. Teknik analisis yang digunakan adalah PLS. Hasil penelitian menunjukkan bahwa koefisien regresi orientasi kewirausahaan berpengaruh signifikan terhadap kinerja usaha. Galeri Humaii. Koefisien regresi Orientasi Kewirausahaan berpengaruh langsung terhadap Kinerja Usaha, dan Kreativitas berpengaruh langsung terhadap kinerja usaha. Namun kreativitas Humaii Gallery belum maksimal. Pemanfaatan digitalisasi galeri Humaii belum optimal.
COVER, DEWAN REDAKSI, DAFTAR ISI
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 2s (2024): Special Issue: Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i2.167

Abstract

COVER, DEWAN REDAKSI, DAFTAR ISI
COVER, DEWAN REDAKSI, DAFTAR ISI
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 2 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i2.169

Abstract

COVER, DEWAN REDAKSI, DAFTAR ISI
ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN MELALUI MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING PADA UMKM SARUNG TENUN GOYOR (ATBM) DI DESA WANAREJAN UTARA Devi Prihatini; Sutrisno; Noni Setyorini
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 1 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i1.171

Abstract

Abstract : This study aims to analyze and test the effect of competence, compensation and work environment on employee performance through work motivation as an intervening variable for MSME employees in Goyor Weaving Sarongs (ATBM) in North Wanarejan Village. This research method uses a type of quantitative research. The population in this study were 110 employees of UMKM Goyor Weaving Sarongs (ATBM) in North Wanarejan Village, with all members of the population used as samples using a saturated sampling technique. The technique used in data collection by distributing questionnaires as a data collection instrument. The data analysis technique used in this study is PLS-SEM (Partial Least Square-Structural Equation Modeling) with data processing using the Smart PLS 3.0 tool. Based on the results of this study, it shows that competence has a positive and significant effect on employee performance with a P-Value of (0.008). Compensation has a positive and significant effect on employee performance with a P-Value of (0.008). The work environment has no significant effect on employee performance with a P-Value of (0.838). Work motivation has a positive and significant effect on employee performance with a P-Value of (0.000). Competence has a positive and significant effect on employee performance mediated by work motivation with a P-Value of (0.000). Compensation has no significant effect on employee performance which is mediated by work motivation with a P-Value of (0.302). The work environment has a positive and significant effect on employee performance mediated by work motivation with a P-Value of (0.002. Abstrak :Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh kompetensi, kompensasi dan lingkungan kerja terhadap kinerja karyawan melalui motivasi kerja sebagai variabel intervening pada karyawan UMKM Sarung Tenun Goyor (ATBM) di Desa Wanarejan Utara. Metode penelitian ini menggunakan jenis penelitian kuantitatif. Populasi dalam penelitian ini adalah karyawan UMKM Sarung Tenun Goyor (ATBM) di Desa Wanarejan Utara yang berjumlah 110 orang dengan semua anggota populasi dijadikan sebagai sampel menggunakan teknik sampling jenuh. Teknik yang digunakan dalam pengumpulan data dengan cara menyebarkan kuesioner sebagai instrumen pengumpulan data. Teknik analisis data yang digunakan dalam penelitian ini yaitu PLS-SEM (Partial Least Square- Structural Equation Modeling) dengan pengolahan data menggunakan alat bantu Smart PLS 3.0. Berdasarkan hasil penelitian tersebut menunjukkan bahwa kompetensi berpengaruh positif dan signifikan terhadap kinerja karyawan dengan nilai P-Value sebesar (0,008). Kompensasi berpengaruh positif dan signifikan terhadap kinerja karyawan dengan nilai P-Value sebesar (0,008). Lingkungan kerja tidak berpengaruh signifikan terhadap kinerja karyawan dengan nilai P-Value sebesar (0,838). Motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan dengan nilai P-Value sebesar (0,000). Kompetensi berpengaruh positif dan signifikan terhadap kinerja karyawan yang di mediasi oleh motivasi kerja dengan nilai P-Value sebesar (0,000). Kompensasi tidak berpengaruh signifikan terhadap kinerja karyawan yang di mediasi oleh motivasi kerja dengan nilai P-Value sebesar (0,302). Lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan yang di mediasi oleh motivasi kerja dengan nilai P-Value sebesar (0,002).
ANALISIS EFEKTIVITAS PENGGUNAAN DANA KUR HUMAN CAPITAL, INNOVATION CAPITAL, DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM Latifatun Nafiah; Sutrisno; Ika Indriasari
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 1 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i1.172

Abstract

Abstract : This study aims to test and analyze the effect of the effective use of KUR funds, human capital, innovation capital, and financial literacy on the business performance of MSMEs in Karanggede District in the industrial sector. The research method used is quantitative method. Sampling using purposive sampling method with a total of 118 respondents. This research was processed using IBM SPSS 25 software with multiple linear regression data analysis techniques. The results of the data analysis obtained show that the effectiveness of the use of KUR funds, human capital, innovation capital, and financial literacy has a positive and significant effect on business performance. The regression equation obtained Y = - 0.487+ 0.218 x1 + 0.334 x2 + 0.222 x3 + 0.136 x4. The effectiveness of the use of KUR funds has a positive influence of 0.218 on business performance, human capital has a positive influence of 0.334 on business performance, innovation capital has a positive influence of 0.222 on business performance, and financial literacy has a positive influence of 0.136 on business performance. Based on the results of the analysis, the Adjusted R Square value is 0.674 or 67.4%. This shows that the variables of the effectiveness of the use of KUR funds, human capital, innovation capital, and financial literacy have an influence of 67.4% on business performance, while 32.6% is influenced by other variables not explained in this study. Abstrak : Penelitian ini bertujuan untuk menguji serta menganalisis mengenai pengaruh efektivitas penggunaan dana KUR, human capital, innovation capital, dan literasi keuangan terhadap kinerja usaha UMKM di Kecamatan Karanggede pada sektor industri. Metode penelitian yang digunakan yaitu metode kuantitatif. Pengambilan sampel dengan menggunakan metode purposive sampling dengan jumlah sebanyak 118 responden. Penelitian ini diolah menggunkanan software IBM SPSS 25 dengan teknik analisis data regresi linier berganda. Hasil analisis data yang diperoleh menunjukkan bahwa efektivitas penggunaan dana KUR, human capital, innovation capital, dan literasi keuangan berpengaruh positif dan signifikan terhadap kinerja usaha. Persamaan regresi diperoleh Y = - 0.487+ 0.218 x1 + 0.334 x2 + 0.222 x3 + 0.136 x4. Efektivitas penggunaan dana KUR memiliki pengaruh positif sebesar 0.218 terhadap kinerja usaha, human capital memiliki pengaruh positif sebesar 0.334 terhadap kinerja usaha, innovation capital memiliki pengaruh positif sebesar 0.222 terhadap kinerja usaha, dan literasi keuangan memiliki pengaruh positif sebesar 0.136 terhadap kinerja usaha. Berdasarkan hasil analisis diperoleh nilai Adjusted R Square sebesar 0.674 atau 67.4%. Menunjukkan bahwa variabel efektivitas penggunaan dana KUR, human capital, innovation capital, dan literasi keuangan memiliki pengaruh sebesar 67.4% terhdap kinerja usaha, sedangkan 32.6% dipengaruhi oleh variabel lain yang tidak dijelaskan dalam penelitian ini.
PENGARUH KINERJA KEUANGAN, LEVERAGE, DAN KAPITALISASI PASAR TERHHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN COORPORATE SOCIAL RESPONBILITY SEBAGAI VARIABEL PEMODERASI Ferina Kusuma; Ika Indriasari; Noni Setyorini
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 1 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i1.173

Abstract

Abstract : This study aims to determine the effect of financial performance, leverage, and market capitalization with corporate social responsibility (CSR) disclosure as a moderating variable. This research was conducted at the Indonesia Stock Exchange using units of manufacturing companies in various industrial sectors that have gone public. The sampling method used purposive sampling with the research period from 2018 to 2020 with a total sample of 43 companies. This research is a quantitative study, the analysis technique used in this study is the Statistical Package for the Social Sciences with SPSS version 26 software tools. The results of this study show that financial performance affects firm value, leverage affects firm value, market capitalization affects company value. company. As for the moderating results, Corporate Social Responsibility is not able to moderate the relationship of financial performance, leverage, and market capitalization to company value. Abstrak : Penelitian ini bertujuan untuk mengethaui pengaruh kinerja keuangan, leverage, dan kapitalisasi pasar dengan pengungkapan coorporate social responbility (csr) sebagai variabel pemoderasi. Penelitian ini dilakukan di Bursa Efek Indonesia dengan menggunakan unit perusahaan manufaktur sektor aneka industri yang sudah go public. Metode pengambilan sampel menggunakan purposive sampling dengan periode penelitian tahun 2018 -2020 dengan jumlah sampel sebanyak 43 perusahaan. penelitian ini merupakan penelitian kuantitatif, teknik analisis yang digunakan dalam penelitian ini adalah Statistical Package for the Social Sciences dengan alat bantu software SPSS versi 26. Hasil penelitian ini menunjukan kinerja keuangan berpengaruh terhadap nilai perusahaan, leverage berpengaruh terhadap nilai perusahaan, kapitalisasi pasar berpengaruh terhadap nilai perusahaan. Sedangkan untuk hasil pemoderasinya, Coorporate Social Responbility tidak mampu memoderasi hubungan kinerja keuangan, leverage, dan kapitalisasi pasar terhadap nilai perusahaan
PENGARUH BRAND IMAGE, BRAND AWARENESS, DAN BRAND LOYALTY TERHADAP BRAND EQUITY SMARTPHONE IPHONE Muhammad Zaki Fatkhurrohman; Heri Prabowo; Ratih Hesty Utami P
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 1 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i1.174

Abstract

Abstract : This research journal aims to determine the effect of Brand Image, Brand Awareness, and Brand Loyalty variables on Brand Equity on iPhone smartphone users in Blado Village, Blado District, Batang Regency. This research is based on the decline in sales of iPhone smartphones in Indonesia between 2019 and 2021. This type of research is a quantitative study. The population used in this study were iPhone smartphone users in Batang Regency. The sampling technique uses the Ancient RAO Formula which determines as many as 100 samples. The results of hypothesis testing using the SmartPLS 3 application. The results of the hypothesis testing show that the brand image variable has a significant effect on brand equity, brand awareness variable has a significant effect on brand equity, and brand loyalty has a significant effect on brand equity. The relationship between the three has a positive and significant influence on the iPhone smartphone brand equity. Abstrak : Jurnal penelitian ini bertujuan untuk mengetahui pengaruh dari variabel Brand Image, Brand Awareness, dan Brand Loyalty Terhadap Brand Equity pada pengguna smartphone iPhone di Desa Blado, Kecamatan Blado, Kabupaten Batang.  Penelitian ini didasari dengan adanya penurunan penjualan smartphone iPhone di Indonesia  antara tahun  2019 dan 2021. Jenis penelitian yang dilakukan ini merupakan penelitian kuantitatif.  Populasi yang digunakan dalam penelitian ini adalah pengguna smartphone iPhone di Kabupaten Batang. Teknik pengambilan sampel menggunakan  Rumus RAO Purba yang menetapkan sebanyak 100 sampel. Hasil pengujian hipotesis yang menggunakan  aplikasi SmartPLS  3. Dari hasil uji hipotesis menunjukkan bahwa  variabel brand image berpengaruh signifikan terhadap brand equity, variabel brand awareness berpengaruh signifikan terhadap brand equity, dan brand loyalty berpengaruh signifikan terhadap brand equity. Hubungan ketigannya memilki pengaruh positif dan signifikan terhadap brand equity smartphone iPhone.
PENGARUH STRUKTUR MODAL DAN DEPOSIT KONSUMEN TERHADAP PROFITABILITAS PADA INDUSTRI PERBANKKAN DI INDONESIA Firmansyah Arifin
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 1 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i1.178

Abstract

Abstract : This research was conducted in the banking industry listed on the IDX in 2016-2021. This study aims to determine the effect of the independent variable capital structure and consumer deposits on the dependent variable profitability. The population in this study were 50 banking companies. The sample is determined by purposive sampling method with the specified criteria. The analysis technique used is path analysis with the help of the SPSS program and classical assumptions are carried out first. The results showed that capital structure had no effect on profitability, the results showed that consumer deposits had an effect on profitability. Abstrak : Penelitian ini dilakukan pada industry perbankkan yang terdaftar di BEI pada tahun 2016-2021. Penelitian ini bertujuan untuk mengetahui pengaruh variabel independen struktur modal dan deposit konsumen terhadap variabel dependen profitabilitas. Populasi dalam penelitian ini adalah 50 perusahaan perbankkan. Sampel yang ditentukan dengan metode purposive sampling dengan kriteria yang ditentukan. Teknik analisis yang digunakan yaitu analisis jalur dengan bantuan program SPSS dan dilakukan asumsi klasik terlebih dahulu. Hasil penelitian menunjukkan bahwa struktur modal tidak berpengaruh terhadap profitabilitas, hasil penelitian menunjukkan bahwa deposit konsumen terdapat berpengaruh terhadap profitabilitas.
PENGARUH KESELAMATAN DAN KESEHATAN KERJA (K3) KARYAWAN TERHADAP PRODUKTIVITAS PERUSAHAAN PT TANJUNGENIM LESTARI PULP AND PAPER Hendriansyah; Yuli Alam; Efniar
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 1 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i1.181

Abstract

Abstract :  This study aims to determine and analyze the Effect of Occupational Safety and Health (K3) on the Productivity of PT Tanjungenim Lestari Pulp and Paper Company. A sample of 64 respondents was taken by census from the entire population of 64 people. This study uses primary data obtained through distributing questionnaires and simple regression analysis methods as technical data analysis. The results showed that the Occupational Safety and Health (K3) of employees had an effect on the productivity of the company PT Tanjungenim Lestari Pulp and Paper which can be seen from the t count 2.674 > t table 1.670. Furthermore, it is supported from the results of validity testing that it is known that all items or parts of the statement explain that r count is greater than r table, with the lowest r count value or number of 0.438 and the highest with a value of 0.650 and r table of 0.246 so that all of the variable statement items are declared valid and meets the requirements as a measuring tool for employee occupational safety and health (K3) variables. Meanwhile, the results of the reliability test for the variables of occupational safety and health (K3) for employees and company productivity showed that the Alpha Cronbach Based on Standardized Items values for each variable were 0.790 and 0.712. Thus, it can be seen that Cronbach's Alpha value is above 0.60 (a> 0.60) or meets the requirements. So that in this case all statement items in the questionnaire for research variables are reliable and reliable or the questionnaire meets the requirements to serve as a measuring tool in research. Abstrak : Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Keselamatan Dan Kesehatan Kerja (K3) karyawan Terhadap Produktivitas Perusahaan PT Tanjungenim Lestari Pulp and Paper.  Sampel berjumlah 64 orang responden yang diambil secara sensus dari seluruh populasi sebanyak 64 orang. Penelitian ini menggunakan data primer yang diperoleh melalui penyebaran kuesioner dan metode analisis regresi sederhana sebagai teknis analisis data. Hasil penelitian menunjukan bahwa Keselamatan Dan Kesehatan Kerja (K3) Karyawan berpengaruh terhadap produktivitas perusahaan PT Tanjungenim Lestari Pulp and Paper dimana dapat dilihat dari nilai  t hitung 2,674 > t tabel 1,670. Selanjutnya didukung dari hasil pengujian validitas diketahui semua butir atau bagian pernyataan menerangkan bahwasanya r hitung lebih besar dari r tabel, dengan nilai atau angka r hitung terendah sebesar 0,438 dan tertinggi dengan nilai 0,650 serta r tabel sebesar 0,246 Sehingga keseluruhan butir pernyataan variabel tersebut dinyatakan valid dan memenuhi syarat sebagai alat ukur variabel keselamatan dan kesehatan kerja (K3) Karyawan. Sedangkan, hasil uji reliabilitas variabel keselamatan dan kesehatan kerja (K3) Karyawan serta produktivitas perusahaan, menunjukkan nilai Alpha Cronbach Based on Standardized Items pada masing-masing variabel sebesar 0,790 dan 0,712. Dengan demikian, dapat diketahui bahwa nilai Alpha Cronbach berada diatas 0,60 ( >0,60) atau memenuhi syarat. Sehingga dalam hal ini seluruh item pernyataan dalam kuesioner untuk variabel penelitian sudah reliabel dan dapat diandalkan atau kuesioner memenuhi syarat untuk dijadikan sebagai alat ukur dalam penelitian.
COVER, DEWAN REDAKSI, DAFTAR ISI
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 1 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i1.183

Abstract

COVER, DEWAN REDAKSI, DAFTAR ISI

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