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Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi
ISSN : 16931378     EISSN : 25989952
EQUILIBRIUM journal is published by Research Institution and Community Service Wijaya Kusuma Surabaya University. EQUILIBRIUM journal accepts any manuscripts or articles in the field of economics, management and accounting studies from both national and international academicians and researchers.
Articles
232
Articles
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK

Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 14, No 2 (2018): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

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Abstract

This research aims to explain about an influence of corporate governance to tax management. Tax management was measured by effective tax rate, whereas corporate governance was shown by variable, such as size of commissioner, percentage of independent commissioner, institutional ownership, managerial ownership, and audit committee. A sample of this study consists of companies which are listed in wholesale trade sector, retail trade sector, tourism, restaurant, and hotel sector during the year 2014 to 2016. Determination of the sample chosen from purposive sampling method and accomplished a sample of 33 companies based on certain criteria. The data are collected from Indonesia Stock Exchange and used Eviews 8 to analyse multiple regression. The result showed that size of commissioner, percentage of independent commissioner, managerial ownership has influence on tax management. Based on this research, institutional ownership and audit committee has no influence on tax management.Keywords: corporate governance, tax management, effective tax rate

Pengaruh Bauran Pemasaran, Kelompok Referensi, Keluarga, Peran dan Status Terhadap Keputusan Penggunaan Kartu Kredit (Studi Pada Anggota IDI Malang)

Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 14, No 2 (2018): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

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Abstract

Kartu kredit merupakan alat pembayaran yang dapat digunakan oleh masyarakat untuk membiayai  suatu transaksi. Keputusan konsumen untuk menggunakan kartu kredit muncul apabila terdapat kebutuhan dan keinginan yang harus dipenuhi, sehingga para pemasar harus mempelajari perilaku konsumen.       Adapun rumusan masalah yang dalam penelitian ini adalah apakah bauran pemasaran  dan lingkungan individu yang terdiri dari kelompok referensi, keluarga, peran dan status berpengaruh terhadap keputusan penggunakan kartu kredit dan manakah diantara empat variabel tersebut yang berpengaruh dominan terhadap keputusan penggunakan kartu kredit. Populasi dalam penelitian ini adalah masyarakat Malang yang menggunakan kartu kredit. Sedangkan samplenya adalah anggota IDI Malang yg menggunakan kartu kredit secara aktif dengan jumlah sample sebanyak 70 orang.Hasil penelitian menunjukkan bahwa bauran pemasaran, kelompok referensi, keluarga serta peran dan status berpengaruh secara simultan terhadap keputusan penggunaan kartu kredit. Dari keempat variabel bebas tersebut, hanya kelompok referensi serta peran dan status yang berpengaruh secara parsial terhadap keputusan penggunaan kartu kredit. Sedangkan variabel yang berpengaruh dominan terhadap keputusan penggunaan kartu kredit adalah peran dan status.

ANALISIS PERMINTAAN TAKSI KONVENSIONAL DI TENGAH BEROPERASINYA TAKSI ONLINE DI KOTA MAKASSAR

Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 14, No 2 (2018): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

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Abstract

The following is the new author guidelines and article templates of Equilibrium journal published by Faculty of Economics Wijaya Kusuma Surabaya University. The Article should be started with the Title of Article followed by Author/s’ Name/s and Affiliation and email  address. This abstract must be typed in Times New Roman font, Italic, 11 pt with total number of words 200-250, using 25 mm left margin, 30 mm top margin, and 20 mm right and bottom margins. The abstract should only be typed in one paragraph and one-column format. The single spacing should be used between lines in this abstract and body text. If the article is written in Indonesian, the abstract must be in English using the same style as English article. The abstract should be typed as concise as possible and should be composed of: problem statement, research methodology, scientific findings, and brief conclusion.

Analisis Implementasi Pembangunan Partisipatif dalam Program Kota Tanpa Kumuh ( KOTAKU ) Studi Komparatif : Desa Bligo Kecamatan Candi dan Desa Jiken, Kecamatan Tulangan, Kabupaten Sidoarjo, Jawa Timur

Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 14, No 2 (2018): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

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Abstract

The phenomenon of slum settlements has been increasingly occurring in Indonesia. President of Indonesia, Joko Widodo having a vision to implement the development program known as Kota Tanpa Kumuh. This program is conducted in more than 100 districts in Indonesia. However, Sidoarjo regency becomes the public spotlight due to its development. Unfortunately, there are two slum villages having different development results. Bligo becomes a successful village in establishing development. Meanwhile, Jiken Village fails in achieving the development. Although two villages have same characteristics and regional regulatory support, it’s not sufficient to support the success of development. This research applying qualitative descriptive approach to obtain the importance of participation in development process. It’s also important to explain the forms and the factors that influence participation.With applying the Eight Rungs of Citizen Participation, can determine that Bligo village is in citizen control, in which the community plays a full role in program implementation. Contrastingly, Jiken village only in the  of Informing stage, where the public only get information from the government without any community empowerment. The participation is crucial to the success of the development program. This is due to the existence of self-belonging exerting the ability to create sustainable development achievement

PENGUNGKAPAN INFORMASI HUMAN CAPITAL DAN HARGA SAHAM: STUDI PADA HIGH INTELLECTUAL CAPITAL (IC) INTENSIVE INDUSTRIES DI BURSA EFEK INDONESIA

Rudiawarni, Felizia Arni

Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 14, No 2 (2018): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

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Abstract

In the accounting’s world, human capital is a part of an intellectual capital (IC) in a group of intangible assets. Human capital began to be recognized as a key factor of a competitive advantage. Disclosure of information related to human capital also contribute to the reduction of asymmetric information between firms and their investors. This study aims to describe the relationship between human capital information disclosure and stock price. The object of this study are firms in the high Intellectual Capital (IC) intensive industry that disclose information about their human capital.  This study finds that the disclosure of human capital has positive effect on stock prices, particularly the disclosure of information regarding the qualifications and competence of human capital. In other words, the information about human capital is value relevant.

MODEL AMC DALAM COMPETITIVE DYNAMIC PADA PERGURUAN TINGGI BERBASIS PESANTREN MENUJU ‘WORLD CLASS ISLAMIC UNIVERSITY’

Maryati, Wiwik

Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 14, No 2 (2018): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

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Abstract

Penelitian ini bertujuan untuk menganaisis model AMC (Awareness, Motivation dan Capability) pada perguruan tinggi berbasis pesantren menuju “World Class Islamic University”. AMC ini merupakan model dalam konsep competitive dynamic yang bertujuan untuk membantu memprediksi respon apa yang perlu dilakukan oleh organisasi. Dalam hal ini seluruh kapabilitas baik internal dan eksternal distandartkan dalam skala internasional dan dikerahkan untuk pencapaian tersebut yaitu menghasilkan lulusan yang diterima di pasar internasional.

Front and Back Cover, Daftar Isi, Susunan Dewan Redaksi, Petunjuk Penulisan

Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 14, No 2 (2018): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

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Abstract

PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA BAGI HASIL TERHADAP ALOKASI BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERATING PADA PEMERINTAH DAERAH KABUPATEN/KOTA PROVINSI JAWA TIMUR TAHUN 2013-2015

Wany, Eva

Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi 2017: Edisi Khusus Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

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Abstract

This research aimed to examine the effect of regional real revenue, general allocation fund and revenue sharing fund on capital expenditures, as well as the effect of regional real revenue, general allocation fund and revenue sharing fund with moderation of economic growth in capital expenditure. This research was conducted at the distric/city in the province of east java. The sampling technique used was purposive sampling, and there are 36 district/city in province of East Java into the sample. This research used the realization of budget reports anda PDRB tables from 2013-2015 as the sample. The method of analysis used to test the hypothesis of Moderated Regression Analysis (MRA). The results of this study indicate that the effect of regional real revenue and general allocation fund has effect on capital expenditures, whereas revenue sharing fund have not an on capital expenditures. Moderating variables (economic growth) capable of moderating variable revenue sharing fund, but not able to moderate variable regional real revenue and general allocation fund on capital expenditure.

STUDI TENTANG IMPULSE BUYING PADA KONSUMEN RANCH MARKET BUKIT DARMO BOULEVARD SURABAYA

Herawati, Wiwik

Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi 2017: Edisi Khusus Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

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Abstract

Impulse buying (unplanned purchases) becomes one of the most preferred focal points by many market participants. In one study of impulse buying, it shows that 30-50% of all modern market purchases (supermarkets) have been classified by the buyers themselves as impulse buying (unplanned purchases). Therefore, market participants compete to find out more about how the process, the factors that influence it and the impact of unplanned purchases (Foroughi, et al., 2011). Ranch Market Bukit Darmo Boulevard Surabaya has used several ways to encourage customers to make unplanned purchases (impulse buying). The existence of massive discounts on the product, making consumers interested to buy one or more than one product. Consumers can take advantage of credit card or debit card payments when customers do not have the cash to pay for product spending and this will support unplanned purchases. There are several individual factors that influence consumer impulse buying that is Shopping enjoyment, Impulse buying Tendency, Hedonic Shopping Value, and Emotional Positive. This study aims to find out Impulse buying on the consumers of Pasar Hill Market Darmo Boulevard Surabaya.

Front and Back Cover, Daftar Isi, Susunan Dewan Redaksi, Petunjuk Penulisan

Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 14, No 1 (2018): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

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Abstract