Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi
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.
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<![CDATA[Determinan Pembiayaan Murabahah Dan Non Performing Financing Studi Pada Bank Umum Syariah Di Indonesia ]]>
<![CDATA[Sichke Dila Putri]]>;
<![CDATA[Supami Wahyu Setiyowati]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): October ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v19i2.3069
<![CDATA[This study aims to analyze the effect of DPK, FDR, and CAR on Murabahah Financing and also the effect of FDR and CAR on Non-Performing Financing at Islamic Commercial Banks registered with OJK for the 2017-20201 period. Of the 15 BUS, 8 BUS were obtained as research samples using a purposive sampling technique. Partial Least Square is used as a data analysis tool in this study. With the results of the study showing that third party funds have a negative effect on murabahah financing, Financing to Deposit Ratio has a negative effect on murabahah financing, Capital Adequacy Ratio has a positive effect on murabaha financing, Financing to Deposit Ratio has no effect on Non Performing Financing, Capital Adequacy Ratio has a negative effect towards Non-Performing Financing. From the results of the study it can be concluded that in order to increase Murabahah Financing and maintain the stability of the bank's NPF it is necessary to pay attention to third party funds, the Financing to Deposit Ratio and the Capital Adequacy Ratio.]]>
<![CDATA[Analisis SWOT Dalam Menentukan Strategi Pemasaran Pada Fashion Brand ]]>
<![CDATA[Muhamad Bayu Pramesta]]>;
<![CDATA[Agus Rahayu]]>;
<![CDATA[Puspo Dewi Dirgantari]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): October ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v19i2.2817
<![CDATA[The fashion business is a promising business because fashion ranks at the top of sales in the current era. Along with the development of technology, producers are increasing in creating product innovations they make. The tight competition in fashion requires manufacturers to take advantage of existing opportunities. This study aims to determine the right and competitive strategy by first identifying, through internal business factors and external environmental factors that influence the business. This is done using the SWOT Analysis method (Strength, Weakness, Opportunity, Threat). SWOT analysis is an analysis used to identify opportunities and threats in the business environment as well as evaluate the strengths and weaknesses of the internal business. The results of the research show that the strategy that can be applied is product development.]]>
<![CDATA[The Effect Of SMMA And Brand Image On Price Premium In Building Material Supermarket ]]>
<![CDATA[Johan Pahing Heru Waskito]]>;
<![CDATA[Hwihanus Hwihanus]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): October ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v19i2.3023
<![CDATA[Social Media Marketing Activity (SMMA) have become one of the popular marketing methods recently. This study aims to evaluate and analyze SMMA in a Surabaya-based building materials supermarket in relation to consumers' willingness to pay a premium price. The population of this research includes all individuals residing in Surabaya who have previously accessed or opened official social media accounts of the building materials supermarket. The sample analyzed consists of 108 respondents aged 17 years and above, who have had social media accounts for at least 6 months. This study collected data using an electronic survey platform. The data were analyzed using Structural Equation Modeling (SEM) aided by SmartPLS for hypothesis testing calculations. The research findings indicate that SMMA significantly influences brand image and premium pricing. However, brand image does not mediate the relationship between SMMA and premium pricing.]]>
<![CDATA[Dampak Strata Pendidikan, Kompensasi, Dan Loyalitas Terhadap Kinerja Pada Jasa Pendidikan ]]>
<![CDATA[Syeila Magfiroh Aruji]]>;
<![CDATA[Siti Sri Wulandari]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): October ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v19i2.2982
<![CDATA[This study analyzes the effect of educational background, compensation, and loyalty on teacher performance at SMK Ketintang Surabaya. The population used was SMK Ketintang Surabayas’ teachers, totaling 104 teachers, and the sample was obtained using the Slovin formula at the error rate limit of 0.05 to get a total of 83 teachers as respondents—selection of the respondent sample using probability sampling technique with simple random sampling. The method used in this study is an explanatory quantitative model using multiple regression analysis tests. The results of the t-test show that educational background has a positive and significant effect on teacher performance, compensation does not have a positive and significant effect on teacher performance, loyalty has a positive and significant effect on teacher performance, and the results of the F test state that educational background, compensation, and loyalty simultaneously have a positive and significant influence on the performance of teachers of SMK Ketintang Surabaya.]]>
<![CDATA[Pengaruh Kepemilikan Keluarga Dalam Memoderasi Dewan Direksi Wanita Dan Komite Audit Wanita Terhadap Manajemen Laba ]]>
<![CDATA[Cing Mei]]>;
<![CDATA[Mardianto Mardianto]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): October ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v19i2.3190
<![CDATA[Agency theory explains the relationship between investors and management in which more information is owned by management, so it is often misused as an encouragement to engineer earnings according to their interests, which are known as earnings management. The purpose of the study was to examined the influence of female board of directors, female independent directors, and female audit committee on earnings management. In addition, also examined family ownership as moderation in the relationship of female board directors, female independent directors, female audit committee on earnings management. This study uses a quantitative type approach which was analyzed using the panel regression method through the EViews application. The sample in this study was 1.220 data with a total source of 349 non-financial companies that listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2022 which were determined based on purposive sampling method. The results showed (i) the higher percentage of women on the board of directors, the lower potential earnings management practices; (ii) there are no significant relationship was found between of female independent directors and earnings management; (iii) the higher percentage of female audit committee, the lower potential earnings management practices; (iv) Family ownership as moderation can only weaken the relationship of the female board of directors to earnings management, in other words, the leadership role of women in the board of directors is not optimal in family companies.]]>
<![CDATA[Talent Management Solusi dalam Meningkatkan Komitmen Organisasi ]]>
<![CDATA[Dina Novita]]>;
<![CDATA[Riyadi Nugroho]]>;
<![CDATA[I Dewa Ketut Raka Ardiana]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): October ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v19i2.2931
<![CDATA[The company carrying out its operations is in a complex, diverse, dynamic, very competitive, and very volatile environment, and faces various potential problems that will arise. This requires the ability of talented individuals related to talent management practices who work with organizations to attract, develop, and retain talent. This research involved 198 employees in the city of Surabaya from various fields of work. Data collection was carried out using a questionnaire, while data analysis was carried out using Structural Equation Modeling (SEM). Based on the results of the study it can be concluded that salary satisfaction acts as a mediation for the relationship between talent management and organizational commitment, so talent management has a significant effect on organizational commitment through the mediation of salary satisfaction. perceptions of employee management talent produce a satisfactory relationship with salary, meaning that sensory policies are the main factor in shaping organizational mentality, but talent management strategies need to be developed with sensory systems to achieve greater financial effects in improving employee performance.]]>
<![CDATA[Moderasi Kinerja Lingkungan Pada Hubungan Green Accounting Dan Kinerja Ekonomi ]]>
<![CDATA[Mochammad Ilyas Junjunan]]>;
<![CDATA[Binti Shofiatul Jannah]]>;
<![CDATA[Ade Irma Suryani Lating]]>;
<![CDATA[Ajeng Tita Nawangsari]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): October ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v19i2.2790
<![CDATA[This study aims to examine stakeholder theory and legitimacy with the triple bottom line approach on environmental aspects, by examining the direct effect of green accounting on economic performance and the moderating role of environmental performance on the relationship between green accounting and economic performance. A total of 90 data across 15 companies in the mining sector during the six annual report periods were used as sample. This sample were analyzed using an interaction moderation regression model. The results of the study show that the application of green accounting has a positive effect on economic performance, in addition environmental performance is able to quasi-moderate the relationship between green accounting and economic performance. The limitations of this study lies in the limited measurement of the GRI index on environmental performance aspects. Further more the limited scope of the corporate sub-sector put some generalizing issue. Future research is expected to use environmental performance indicators that can generalize results to other company sub-sectors. In addition, cross section data analysis is more relevant which is developed in the moderation of the analysis model.]]>
<![CDATA[Analisis Pengaruh Kinerja Keuangan Terhadap Return Saham Perusahaan Transportasi Dan Logistik Di BEI Tahun 2020-2022 ]]>
<![CDATA[Maqbula Arochman]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): October ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v19i2.3344
<![CDATA[The aim of this research to examine the influence of Earning Per Share (EPS), Price Book Value (PBV) and Debt To Equity Ratio (DER) on Stock Return. The research was conducted on Transportation and Logistic Companies on the Indonesia Stock Exchange in 2020-2022 using a yearly period. The sample use in the research totaled 17 Transportation and Logistic Companies listed on the Indonesia Stock Exchange during the 2020-2022, so that the data obtained was 51 observations. The sample selection was carried out using purposive sampling methode. The analitical technique used in the research is multiple regression, while testing the hypothesis using the t-test with a significance level of 5%. The result of data processing show that Earning Per Share (EPS)has a significant effect on Stock Return. Meanwhile, Price Book Value (PBV) and Debt To Equity Ratio (DER) bave no significant effect on Stock Return.]]>
<![CDATA[Effect Of Cause Brand Fit On Brand Loyalty Through Moral Judgment On Aqua Consumers In Surabaya ]]>
<![CDATA[Adrianto - Trimarjono]]>;
<![CDATA[Dewi Nuraini]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): October ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v19i2.3343
<![CDATA[This study aims to determine the effect of cause brand fit on brand loyalty and moral judgment. This research was conducted on consumers of AQUA brand drinking water products in the city of Surabaya using purposive sampling technique with the criteria of AQUA mineral water consumers who know the AQUA 1 to 10 social program. To test the hypothesis, the Amos 50 structural model is used. The results show that the cause of brand fit has a significant effect on brand loyalty, moral judgment has no significant effect on the cause of brand fit. Brand loyalty has a significant effect on moral judgment.]]>
<![CDATA[Pengaruh E-Commerce, Modal Usaha, Ekspektasi Pendapatan, dan Penggunaan Sistem Informasi Akuntansi Terhadap Pengambilan Keputusan Berwirausaha dengan Self-Efficacy Sebagai Variabel Moderasi ]]>
<![CDATA[Nur Lailatul Hidayah]]>;
<![CDATA[Hadiah Fitriyah]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): October ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v19i2.2840
<![CDATA[This study aims to determine the effect of e-commerce, business capital, income expectations, and the use of accounting information systems on entrepreneurial decision making moderated by self-efficacy variables in accounting study program students of Muhammadiyah Sidoarjo University. The population in this study was 761 students. The sample used was 88 respondents' answers, with sampling using the slovin formula and sampling using random sampling. Data collection techniques using questionnaires. The analysis technique uses data analysis in the form of a Partial Least Square (PLS) approach with the SmartPLS software tool verisi 3.2.9. The results of this study show that e-commerce (X1), working capital (X2) and income expectations (X3), self-efficacy (Z) affect entrepreneurial decision making. While the use of accounting information systems (X4) does not affect entrepreneurial decision making. Self-efficacy does not play a role in moderating the relationship between e-commerce variables (X1), working capital (X2), use of accounting information systems (X4) on decision making for entrepreneurship. While self-efficacy plays a role in moderating the relationship between variables of income expectations on entrepreneurial decision making.]]>
