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EQUILIBIRIA
Published by Universitas Riau Kepulauan Batam
ISSN : 25031546     EISSN : 29862248     DOI : 10.33373
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
Jurnal EQUILIBIRIA Fakultas Ekonomi merupakan media publikasi ilmiah internal fakultas Ekonomi, Universitas Riau Kepulauan focus pada karya ilmiah berupa tulisan dari hasil penelitian yang dilakukan dosen yang meliputi disiplin ilmu Manajemen dan Akuntansi dan ilmu-ilmu lainnya yang berhubungan.
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Search results for , issue "Vol 6, No 2 (2019): Desember 2019" : 13 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF (Studi Empiris Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar Di Bursa Efek Indonesia) Ravika Permata Hati; Sri Mulyati; Paza Kholila
EQUILIBIRIA Vol 6, No 2 (2019): Desember 2019
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.613 KB) | DOI: 10.33373/jeq.v6i2.2241

Abstract

High target State Budget (APBN) of the Taxes sector set by the government, prompting the company to undertake tax management. Many of the companies who want to suppress the tax obligations causes the difference between the calculation of the tax burden on the rates set by the law and reported in the financial statements. Several factors can be maximized by the company for the tax management activities include company size, leverage, profitability, and the intensity of the of fixed assets.The population in this study all manufacturing companies food and beverage subsector listed on the Stock Exchange in 2013 - 2017. The sample in this study is the most companies listed on the Stock Exchange in 2013-2017 with a sampling technique is purposive sampling and obtained a sample of 12 companies. Type of data is secondary.Methods of data collection using documentation. The analysis technique used is multiple regression.Results of analysis using multiple regression showed that: (1). Company size is not a significant effect on the Tax Management. (2). Leverage significant effect on the Tax Management. (3). Profitability is not a significant effect on the Tax Management. (4) The intensity of Fixed Assets significant effect on the Tax Management.  Keywords: Tax Management, Company Size, Leverage, Profitability, and Intensity Fixed Assets.
PENGARUH KARAKTERISTIK INDIVIDU DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PT VIMTECH INDONESIA rona tanjung
EQUILIBIRIA Vol 6, No 2 (2019): Desember 2019
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.688 KB) | DOI: 10.33373/jeq.v6i2.2251

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah ada pengaruh karakteristik individu dan lingkungan kerja terhadap kinerja karyawan pada PT. Vimtech Indonesia. Jenis penelitian ini adalah penellitian deskriptif asosiatif untuk menganalisis data dengan cara mendeskripsikan atau menggambarkan data dan untuk mengetahui pengaruh ataupun hubungan antara dua variabel atau lebih. Penelitian ini menggunakan responden sebanyak 30 karyawan. Sumber data penelitian ini berupa data primer yang diperoleh dengan mengadakan penelitian dan kuesioner skala Likert. Hasil pengujian menunjukkan bahwa secara parsial atau simultan dikatehui bahwa variabel karakteristik individu dan lingkungan kerja berpengaruh signifikan terhadap kinerja karyawan. Secara parsial, pengaruh karakteristik individu terhadap kinerja karyawan diperoleh nilai t hitung sebesar 3,358 dan angka probabilitas signifikan 0,002 (p0,05), selanjutnya pengaruh lingkungan kerja terhadap kinerja karyawan diperoleh nilai t hitung sebesar 5,141 dan angka probabilitas signifikan 0,000 (p0,05). Secara simultan, pengaruh karakteristik individu dan lingkungan kerja terhadap variabel kinerja karyawan diperoleh nilai F hitung sebesar 44,781 F tabel 4,20 dan nilai Sig 0,000 (p0,05). Hasil pengujian koefisien determinasi diketahui nilai R2 sebesar 0,768. Artinya adalah variabel independen dapat memberikan informasi yang dibutuhkan untuk memprediksi variasi variabel dependen sebesar 76,8% dan sisanya sebesar 23,2% diterangkan oleh variabel lain diluar model. Kata Kunci : Karakteristik Individu, Lingkungan Kerja, Kinerja Karyawan 
PENGARUH KOMPETENSI, KEPUASAN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR DINAS LINGKUNGAN HIDUP PEMKO BATAM Sabri Sabri
EQUILIBIRIA Vol 6, No 2 (2019): Desember 2019
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.571 KB) | DOI: 10.33373/jeq.v6i2.2242

Abstract

This study aims to determine and analyze the influence of competence, job satisfaction and work environment on the performance of employees at the office of the environmental services of the Batam government. This study with a population of 95 people with sampling according to the provisions if the population under 100 samples is the entire population, with variables namely: variable Competence (X1), Job Satisfaction (X2), and Work Environment (X3) and Employee Performance (Y) .               The data analysis method used is multiple linear regression analysis which aims to determine the correlation between two variables, namely the independent variable and the depandent variable. Hypothesis testing is done by F Test and R2 Test (coefficient of determination). Analyzing data using the help of statistical data processing software, SPSS version 19.               The results show that this table shows the value of the Determination Coefficient which is used to determine the percentage of the dependent variable, in this case the Company Image which is calculated using the independent variables in the form of Competence (X1), Job Satisfaction (X2) and Work Environment ( X3) The Determination Coefficient is used to calculate the effect of the independent variable on the dependent variable. The Determination Coefficient is calculated by squaring the correlation results, then multiplying by 100%. The figure of R Square is the number of squared correlations or 0.9662 of 0.932. This R Square number is the Determination Coefficient. The value of the coefficient of determination is 0.932 or equal to 0.932 x 100% = 93.20%. This value means 93.20% Employee performance that occurs can be measured using competency variables (X1), Job Satisfaction (X2) and Work Environment (X3). While the remaining 6.80% must be explained by other factors. Keywords: Competence, job satisfaction, work environment, Employee Performance
PENGARUH KETERLIBATAN KARYAWAN, LINGKUNGAN KERJA DAN BUDAYA PERUSAHAAN TERHADAP KINERJA KARYAWAN PADA PT. JOLIN PERMATA BUANA KOTA BATAM Moch Aminudin Hadi; Cyntia Mahadika
EQUILIBIRIA Vol 6, No 2 (2019): Desember 2019
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.031 KB) | DOI: 10.33373/jeq.v6i2.2252

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh keterlibatan karyawan, lingkungan kerja dan budaya perusahaan terhadap kinerja karyawan PT. Jolin Permata Buana Kota Batam. Populasi dan sampel dalam penelitian ini adalah karyawan yang bekerja pada PT. Jolin Permata Buana sebanyak 58 orang. Metode pengumpulan data dalam melakukan penelitian ini dengan menyebarkan kuisioner kepada sampel penelitian sebanyak 58 responden. Penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan secara parsial keterlibatan karyawan berpengaruh negatif dan tidak signifikan terhadap kinerja karyawan dilihat dari nilai koefisien regresi bernilai -0,087 dan nilai signifikan 0,294 0,05. Lingkungan kerja menunjukkan berpengaruh positif dan signfikan terhadap kinerja karyawan dilihat dari nilai koefisien regresi bernilai 0,564 dan nilai signifikan 0,000 0,05. Budaya perusahaan menunjukkan berpengaruh positif  dan signifikan terhadap kinerja karyawan dilihat dari nilai koefisien regresi bernilai 0,491 dan nilai signifikan 0,000 0,05.  Secara uji F (simultan), keterlibatan karyawan, lingkungan kerja dan budaya perusahaan secara bersama-sama berpengaruh signifikan terhadap kinerja karyawan dilihat dari nilai signifikan uji F 0,000 0,05.
THE EFFECT OF RESPONSIBILITY, WORK SATISFACTION, COMMUNICATION AND DISCIPLINE OF WORK ON EMPLOYEE PERFORMANCE IN THE OFFICE OF STIE IBNU SINA BATAM Suyono Suyono
EQUILIBIRIA Vol 6, No 2 (2019): Desember 2019
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (552.394 KB) | DOI: 10.33373/jeq.v6i2.2243

Abstract

The purpose of this study is to find out (1) to determine the effect of responsibility on employee performance (2) to determine the effect of job satisfaction on employee performance (3) to determine the effect of communication on employee performance (4) to determine the effect of work discipline on employee performance (5) To find out the effect of responsibility, job satisfaction, communication and work discipline together on employee performance.                    The method that I use in the preparation of this thesis is descriptive analysis method, which is a research method with interview techniques, observation, literature study, and data sources. Whereas to analyze the data obtained, a comparison was made between the data in the field and the library data, then an analysis was made to draw conclusions.                    The results of research and data processing show that Based on the results of the t test, the variable responsibility (X1) has a significant effect on performance employee. job satisfaction has an effect on employee performance. communication communication had a significant effect on employee performance. work discipline has an effect on employee performance. responsibility, job satisfaction, communication and work discipline simultaneously have a significant effect on employee performance. Keywords: responsibility, job satisfaction, communication, work discipline and employee performance
ANALISIS PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PERUSAHAAN Hamidi Hamidi
EQUILIBIRIA Vol 6, No 2 (2019): Desember 2019
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.178 KB) | DOI: 10.33373/jeq.v6i2.2253

Abstract

Aktivitas suatu perusahaan akan menimbulkan dampak terhadap lingkungannya. Penerapan green accounting pada perusahaan dapat meningkatkan kinerja lingkungan perusahaan yang berakhir pada peningkatan kinerja keuangan dengan keuntungan lingkungan yang dapat dikelola dan dilestarikan dengan baik sesuai peraturan pemerintah. Penelitian ini bertujuan untuk menganalisis penerapan green accounting yang dilakukan oleh perusahaan dan mengetahui pengaruh green accounting terhadap kinerja keuangan perusahaan tersebut.
PENGARUH GAYA KEPEMIMPINANDAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI DI SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH KOTA BATAM Dhenny Asmarazisa
EQUILIBIRIA Vol 6, No 2 (2019): Desember 2019
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.964 KB) | DOI: 10.33373/jeq.v6i2.2239

Abstract

Performance is the result of individual work can be accomplished in accordance with the duties and functions in the achievement of organizational goals. Leadreship style is a pattern of behavior held to affect the invidual in achieving certain goals. While organizational culture is the values held by individuals within an organization.This study aims to determine the relationship between leadership style and organizational culture as an independent variable on the performance as an independent variable. This research is descriptive quantitative research with a survey approach.The population in this study were employees at the Parlement Secretariat of Batam, the determination of the sample table 90 refers Isaac and Michael with standard error of 10%. The analytical method used is the method of multiple regression and correlation. The analysis result obtained is a style of leadership has a positive and significant impact on performance, organizational culture has a positive and significant impact on performance, and leadership styles and organizational cultures together in a positive and significant effect on performance. Keywords: Leadership Style, Organizational Culture, Performance
PENGARUH KEPEMIMPINAN, PELATIHAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PT CAPELLA DINAMIK NUSANTARA CABANG BENGKONG Yannik Ariyati; Parisman Samosir
EQUILIBIRIA Vol 6, No 2 (2019): Desember 2019
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.176 KB) | DOI: 10.33373/jeq.v6i2.2244

Abstract

Penelitian ini bertujuan untuk mengetahui secara empiris pengaruh kepemimpinan, pelatihan kerja dan disiplin kerja terhadap kinerja karyawan PT Capella Dinamik Nusantara Cabang, baiksecara partial maupun simultan.                Dengan populasi sebanyak 60 karyawan dan seluruhnya dijadikan sampel. Data yang diperoleh dianalisa menggunakan analisis regresi linear berganda, untuk menguji pegaruh kepemimpinan, pelatihan kerja dan disiplin kerjater hadap kinerja karyawan. Hasil Uji t kepemimpinan tidak berpengaruh signifikan terhadap kinerja 0.602α0.05. sedangkan pelatihan kerja terdapat pengaruh positif signifikan terhadap kinerja dengan signifikasi 0.033α0.05, begitu juga dengan disiplin kerja terdapat pengaruh positif signifikan terhadap kinerja pegawai 0.003α0.05. Kemudian Uji f secara simultan terdapat pengaruh positif signifikan antara variable independen dengan dependen 8,543 F table 2,77 sig 0,000b artinya bahwa kepemimpinan, pelatihan kerja, dan disiplin kerja yang positif yang terjadi di lingkungan kerja dapat meningkatkan kinerja karyawan PT Capella Dinamik Nusantara Cabang Bengkong. Kata kunci :Kepemimpinan, pelatihankerja, disiplinkerja, kinerjakaryawan
THE INFLUENCE OF CUSTOMER SERVICE, CUSTOMER EXPERIENCE AND BRAND TRUST ON MSI CONSUMER SATISFACTION (Case Study On Silver Ion MSI Customers In Tiban Housing Stocking Batam City) Rimayang Anggun Ramli; Trisna Kurnia
EQUILIBIRIA Vol 6, No 2 (2019): Desember 2019
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.41 KB) | DOI: 10.33373/jeq.v6i2.2254

Abstract

This research aims to examine and analyze the influence of customer service, customer experienceand brand trustto customer satisfaction of MSI Silver Ion in Tiban Housingstocking Batam City. Data collected through questionnaires and conducted using SPSS version 20. The sampling technique used is the census methods and techniques testing techniques data used in this study include factor analysis, validity test, reliability test with AlphaCronbach. Classical assumption test and multiple linear regression analysis, to test and prove the hypothesis of the study               Hypothesis testing using t test showed that the variables of customer service does notsignificantlyinfluence the customer satisfaction, the customer experience does not significantlyinfluence customer satisfaction, brand trust significantly influence to customer satisfaction. Then through the F test can be found that the three independent variables simultaneously have a significant effect on customer satisfaction. Adjusted R² number of 0.462 show that 46.2% of consumer satisfaction variables can be explained by the three independent variables in the regression equation, while the remaining 50.6% is explained by other variables outside the variables used in the study. 
PERFORMANCE :WORK ENVIRONMENT, DISCIPLINE AND WORK STRESS PT ESCOTAMA HANDAL BATAM Ramon Zamora
EQUILIBIRIA Vol 6, No 2 (2019): Desember 2019
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.094 KB) | DOI: 10.33373/jeq.v6i2.2240

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Lingkungan Kerja, Disiplin Kerja dan Stress Kerja secara parsial dan simultan terhadap Kinerja Karyawan pada PT Escotama Handal Kota Batam. Penelitian dilakukan pada PT Escotama Handal.dengan menggunakan metode deskriptif kuantitatif. dan jumlah sampel penelitian sebanyak 60 orang karyawan yang bekerja di Dengan menggunakan teknik sampling sensus. Teknik analisis menggunakan regresi linear berganda. Berdasarkan Uji T diketahui lingkungan kerja berpengaruh signifikan terhadap kinerja karyawan,sedangkan disiplin kerja dan stress kerja tidak berpengaruh signifikan terhadap kinerja karyawan. Berdasarkan hasil Uji F diketahui lingkungan kerja, disiplin kerja , dan stress kerja secara simultan berpengaruh signifikan terhadap kinerja karyawan pada PT Escotama Handal.Kata kunci :Lingkungan Kerja, Disiplin Kerja, Stress Kerja, Kinerja Karyawan

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