Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi
Latest Publications


TOTAL DOCUMENTS

38
(FIVE YEARS 25)

H-INDEX

0
(FIVE YEARS 0)

Published By Universitas Wijaya Kusuma Surabaya

2598-9952, 1693-1378

2021 ◽  
Vol 17 (1) ◽  
pp. 1
Author(s):  
Selvia Eka Aristantia ◽  
Ade Irma Suryani Lating

Although accounting has an important role in married life, it turns out there are many millennials who have never delved into the beauty of the ocean of marriage but are also interested in studying accounting and its branches. It is not even taboo nowadays to consider accounting knowledge or financial management capabilities possessed by a potential partner as one of the criteria besides the other criteria that are dreamed of. Therefore, the author wanted to examine how the meaning of accounting in building domestic life. Researchers used a phenomenological approach in the search for meaning both explicit and implied.


2021 ◽  
Vol 17 (1) ◽  
pp. 21
Author(s):  
Dijah Julindrastuti ◽  
Iman Karyadi

Research with the title The Effect of Employment Status on Job Satisfaction and Organizational Commitment takes the object of non-educational employees at UWKS Surabaya where this research was conducted to see whether employees with contract employee status and employees with permanent employee status have differences in job satisfaction and organizational commitment and to see whether job satisfaction influences organizational commitment. The population in this study were all non-educational employees at Universitas Wijaya Kusuma Surabaya. Sampling in this study was carried out using the convenience sampling method. In this study, the researcher distributed questionnaires to 70 respondents, and 60 have returned. To test hypotheses 1 and 2 using the independent sample t-test and hypothesis 3 using multiple linear regression analysis. After testing, the results showed that the work decision between Contract employees with employees were still no different, likewise, for organizational commitment, there was also no difference, whereas, for the effect of job satisfaction on organizational commitment, the results showed that job satisfaction affected organizational commitment, where if job satisfaction increases, organizational commitment will also increase or it was said that between job satisfaction and organizational commitment had a positive effect.


2021 ◽  
Vol 17 (1) ◽  
pp. 27
Author(s):  
Jazzlin Marvella Gunawan ◽  
Kazia Laturette

One of the phenomena that occur in Indonesia capital market is underpricing. The underpricing phenomenon occurs when IPO shares are priced lower in the primary market than the closing price on the secondary market. The high level of underpricing can be detrimental to the company because the additional capital obtained through the IPO is not optimal, while the beneficiaries are investors because they get the initial return. This study purpose was to examine the influence of the components of Good Corporate Governance which include the board of commissioners, the independent board of commissioners, the board of directors and ownership concentration, non-financial variables, namely underwriter reputation and financial variables, namely Return On Assets (ROA) on underpricing. Samples were taken using the purposive sampling method. The number of samples finally used was 123 companies from all company sectors that conducted IPOs on the Indonesia Stock Exchange in the 2016-2019 period and experienced underpricing. This study used secondary data obtained from the prospectus, annual report, e-bursa and IDX Factbook in 2016-2019. The results of the multiple linear regression test show that variables including the board of commissioners, independent board of commissioners, board of directors and ROA have a significant negative effect on underpricing which means the larger/higher these variables can minimize underpricing. While the concentration of ownership and underwriter’s reputation did not influence underpricing.


2021 ◽  
Vol 17 (1) ◽  
pp. 10
Author(s):  
Azwar Iskandar ◽  
Ita Hartati

This study aimed to analyze the influence of the attitude toward behaviour and perceived behavioural control on whistleblowing intention, and the role of organizational supporting of employees as moderating variable in the influence of the attitude toward behaviour and perceived behavioural control on whistleblowing intention of employees. This study used primary data from a questionnaire, simple random sampling method and quantitative approach of Moderate Regression Analysis (MRA) technique. This study empirically showed that the implementation of the whistleblowing system has not been successful. Based on the three hypotheses proposed, all of them were not proven and accepted. The attitude toward behaviour has no significant effect on whistleblowing intention by the employees. The perceived behavioural control had a significant effect on whistleblowing intention by employees. In other that, the current organizational support of employees can not play a role as moderation influencing attitudes and perceived behavioural control over internal whistleblowing intention. The government needs to create special laws and rules to give enough law protection for the whistleblo¬wer in the public sector.


2021 ◽  
Vol 17 (1) ◽  
pp. 54
Author(s):  
Muchammad Ramelan

The high competition in the coffee shop business and promising opportunities make Neira coffee shops able to adapt and develop their business. This study aimed to evaluate the business strategy of the Neira coffee shop with a canvas model business approach as well as to design a new business model through five porter analysis and SWOT analysis including identification of internal and external factors. This research used descriptive qualitative research with an independent interview method. The results of this research showed that the development of a business model in seven blocks on the canvas business model, namely the development of the customer segment was a type of professional worker or entrepreneur. The development got in the customer relationship is push notification email/ WhatsApp; in the revenue streams development is a consignment fee; in the key resources is a customer database; in the key activity is a continuous online promotion; in the key partnership is partnering with bakery shops, and in the cost structure is the cost of developing innovation.


2021 ◽  
Vol 17 (1) ◽  
pp. 46
Author(s):  
Purwohandoko Purwohandoko ◽  
Sri Setyo Iriani

Research on the Gross Domestic Product was measured based on the basis price taken from BPS in 2012-2017, size was measured using a natural log of total assets, Liquidity was measured using the loan to deposite ratio, size was measured using a natural log of total assets, growth was measured using the change in the total assets of previous year, adaequacy capital ratio, measured using the total capital divided by risk-weighted assets, and inflation is measured using the consumer price index. The population in this study was all the banks listed on the Stock Exchange. The sample in this research that private banks listed on the Stock Exchange during 2012-2017 and they was published the complete financial reports. This study used multiple linear regression. The result of this study showed that  the liquidity and capital adequacy ratio did not affect the financial performance. Gross Domestic Product, Size and growth had a significant positive effect on financial performance. While inflation was a significant negative effect on financial performance.


2021 ◽  
Vol 17 (1) ◽  
pp. 68
Author(s):  
Amelia Septiana ◽  
Sukamto Sukamto ◽  
Wiwin Wahyuni

This research aimed to look at the impact of Intellectual Capital and Corporate Social Responsibility Disclosure on the stock returns of manufacturing companies. Intellectual Capital, as measured by the Public-VAIC (Value Added Intellectual Coefficient) model of the company's three key resources (human capital, structural capital, and customer capital), and Corporate Social Responsibility Transparency, as measured by the CSRDI, were the independent variables in this analysis. Stock Return is the dependent variable. An empirical study is what this form of research is. Purposive sampling is used to pick the samples. In this analysis, 80 manufacturing companies that were listed on the Indonesia Stock Exchange (IDX) in 2018 were used as a sample. The findings revealed that Intellectual Capital had a substantial impact on stock returns, while Corporate Social Responsibility Disclosure had no impact.


2021 ◽  
Vol 17 (1) ◽  
pp. 37
Author(s):  
Anny Sugiarti ◽  
Ernani Hadiyati ◽  
Dwi Orbaningsih

This study used the quantitative data with an explanatory research method, while the samples were 44 employees with the status of the Civil Apparatus of Nation at the UKPBJ Regional Secretariat of Mojokerto City with details: 7 employees of the Election Working Group, 29 Procurement Officers, 8 employees of the Secretariat Section. Structural Equation Modeling (SEM) based on Partial Least Square (PLS) was chosen to analyze the hypothesis. The results of this study indicated that: "i) compensation didn’t has a direct effect on employee job satisfaction at the UKPBJ Regional Secretariat of Mojokerto City"; ii) workload didn’t has a direct effect on employee job satisfaction at the Regional Secretariat UKPBJ Mojokerto City; iii) compensation didn’t has a direct effect on the performance of employees at the Regional Secretariat UKPBJ Mojokerto City; iv) workload has a direct influence on employee performance at the Regional Secretariat UKPBJ Mojokerto City; v) job satisfaction didn’t have a direct effect on employee performance at the Regional Secretariat UKPBJ Mojokerto City; vi) compensation didn’t have an indirect effect on employee performance through job satisfaction at the UKPBJ Regional Secretariat of Mojokerto City; vii) workload didn’t have an indirect effect on employee performance through job satisfaction at the UKPBJ Regional Secretariat of Mojokerto City. 


2021 ◽  
Vol 17 (1) ◽  
pp. 63
Author(s):  
Hendara Suwardana ◽  
Abdul Wahid Nuruddin

Today, the world's life experiences a disaster that could never have been imagined to have occurred at the end of the 21st century, where the Covid 19 pandemic event just came without knowing when it would end. This incident became a turning point for all sectors of life, especially health and the economy. The industrial sector has been the hardest hit and the crisis has reached an acute to the chronic stage. This is where innovative progressive leadership is needed to solve this crisis into a recovery phase and become a turning point for the awakening with post-pandemic adaptive behaviour change. In the following year, the pandemic will come back in a different form, thus demanding the readiness and readiness of the stakeholders to prepare from now on through the crisis centre. The industrial sector needs to understand the advantages of each comparative advantage and be willing to collaborate to complement each other's strengths and weaknesses or mutually subsidize competitiveness.


2021 ◽  
Vol 17 (1) ◽  
pp. 72
Author(s):  
Redy Eko Hari Suprapto

This research aims to investigate (1) the effect of electronic word of mouth to Blibli.com E-commerce purchase decision, (2) the effect of price to Blibli.com E-commerce purchase decision, (3) the effect of service quality to Blibli.com E-commerce purchase decision. This research is quantitative research with causal associative design. Research population is all people have ever bought products or goods on E-commerce Blibli.com in Surabaya. Sample in this research amount to 100 people who ever bought products or goods on E-commerce Blibli.com in Surabaya. The data collection technique was used questionnaire that has been tested for validity and reliability. Data analysis technique in this research was used multiple regression. The result of this research showed that (1) electronic word of mouth has a significant positive effect to Blibli.com E-commerce purchase decision, (2) price has a significant positive effect to Blibli.com E-commerce purchase decision, (3) service quality has a significant positive effect to Blibli.com E-commerce purchase decision, and (4) electronic word of mouth, price, and service quality has a significant positive effect to Blibli.com E-commerce purchase decision.


Sign in / Sign up

Export Citation Format

Share Document