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INDONESIA
EKUITAS (Jurnal Ekonomi dan Keuangan)
ISSN : 2548298X     EISSN : 25485024     DOI : -
Core Subject : Economy,
Diterbitkan oleh Sekolah Tinggi ilmu Ekonomi Indonesia (STIESIA) Surabaya secara berkala (setiap tiga bulan) yaitu setiap Maret, Juni, September, dan Desember, dengan tujuan untuk menyebarluaskan hasil penelitian, pengkajian, dan pengembangan bidang ekonomi dan keuangan, khususnya bidang akuntansi, manajemen, pasar modal hukum bisnis, perpajakan, sistem informasi, serta bidang ekonomi dan keuangan lainnya. Artikel yang dipublikasikan dalam EKUITAS dapat berupa Artikel Penelitian maupun Artikel Konseptual (non-penelitian).
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Articles 7 Documents
Search results for , issue "Vol 9 No 2 (2005)" : 7 Documents clear
TANGGUNG JAWAB LINGKUNGAN DAN INFORMASI BIAYA LINGKUNGAN DALAM PENGAMBILAN KEPUTUSAN MANAJEMEN Andayani Andayani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2005)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2005.v9.i2.326

Abstract

The aim of this research is to know the company’s environmental responsibility, the opinion of the internal accountant to information which has to do with environmental costs and the types of environmental costs is considered important, and also the use of the environmental cost information in taking management decisions.The type of this research is qualitative, and this research is done in PT SIER (Persero), PT SDM Lab., and PT HMS, Tbk. Data is collected by questionnaire, interview, observation, and documentation. Interview is done with the internal accountant, financial manager, and company’s production manager, or the side who represent.The result of this research shows that the company’s environmental responsibility can be known through the result of measurement of environmental performance by identifying through the key elements ISO 14001. The company’s internal accountant has the opinion that environmental costs are the costs which  related to company production process and product influencing company net profit, also costs related to society, company community. Some type of environmental costs were said very important although according to spectrum of environmental costs is stated to have very difficult level in measuring. It happened because there is no the standard of accounting that arrange the problem of environmental reporting and measurement. The company’s internal accountant can play an important role in transforming the data become information about environment by identification environmental costs that is important, informing it as cost information, and integrating the costs in management decisions. Whether or not a cost is environmental, the goal is to ensure that relevant costs receive appropriate attention.
PERBEDAAN KEBIJAKAN KANTOR BERSAMA SAMSAT I DAN KANTOR BERSAMA SAMSAT II KOTA SURABAYA DALAM MEMBERIKAN PELAYANAN Subroto Subroto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2005)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2005.v9.i2.331

Abstract

The purpose of this research is to analyze the different policy applications of Integrated Under One Roof Administration System (Samsat) and its implementation which is related to the services  towards the society as the owners of vehicles in Surabaya. In order that purpose can be realized, the witer conducted a comparative research between the implementation of the integrated instruction (Samsat) in 1993 with that of  the integrated office (Samsat) in 1999 of Surabaya I and the integrated office of Surabaya II.The results of the field research show that the work performance of Samsat in Surabaya  is low. The lowest performance was in legalization of vehicle license, extention of motor vehicle license, and new vehicle and incoming mutation. The results also show that the work performance of Samsat I is lower than Samsat II.
KEPUASAN PELANGGAN TERHADAP LAYANAN PURNA JUAL ALAT BANTU OPERASIONAL PERBANKAN OLEH PT. MURNI SOLUSINDO NUSANTARA SURABAYA Juita Alisjahbana
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2005)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2005.v9.i2.327

Abstract

The aim of this research is to examine correlation of quality of after sales service and customer satisfaction at PT. Murni Solusindo Nusantara Surabaya. The survey method used in this research and data collecting technique are questionaires survey. The independent variable is service of quality with sub variables are  tangibles, reliability, responsiveness, assurance and empathy. The dependent variable is customer satisfaction. Dates were analized using multiple regression and correlation analysis. The result of this research shown that simultaneously  and partially tangibles, reliability, responsiveness, assurance and empathy have correlation  significant with customer satisfaction  with  regression  model is Y = 6,042 + 0,698 X1 + 0,788 X2 + 0,985 X3 + 0,70 X3 + 0,688 X5.
PENGARUH PENDIDIKAN DAN PELATIHAN KEPEMIMPINAN TINGKAT III TERHADAP MOTIVASI KERJA, KARIER DAN KOMPETENSI PEGAWAI PEMERINTAH PROVINSI JAWA TIMUR Moeheriono Moeheriono
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2005)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2005.v9.i2.328

Abstract

Since the legislation No. 22.1999 started in autonomy region era and operates three until four years lately by giving large. Authority for all regions to utilize the potency or region revenue to support human resources development for it's region development. One of big problems for almost all regions in this autonomy era lately is about quality and quantity which less and scarce on human resources in a region. Concerning those problem, the development of human resources become crucial object to be described in this research.The objectives of the research reported in this dissertation are to examine and explain the effect of Leadership Training Course Level III (DIKLATPIM TINGKAT III) in Provincial  Government of East Java. More specifically, the research attemts to explain the causal relationship (direct and indirect) between the variables involved, by taking into account employee work motivation, career, and competency.The data was gathered through the administration of questionnaires as well as direct interview with a selected subjects. One hundred and seventy eight individuals were chosen from all former attendants of the Leadership Training Course Level III (DIKLATPIM TINGKAT III) in East Java Province using a random sampling procedure. Then, a structural equation modeling (SEM) technique was employed to analyze the data.The results of the research discover that Leadership Training Course Level III (DIKLATPIM TINGKAT III) has a significant positive effect on employee work motivation and competency. Moreover, it is also found that Leadership Training Course Level III (DIKLATPIM TINGKAT III) does not have a direct effect on employee career. Other additional findings are also reported and further discussed, while several recommendations for future research are developed.
FAKTOR-FAKTOR YANG MEMPENGARUHI INTERAKSI MANUSIA DENGAN KOMPUTER PADA SISTEM INFORMASI BERBASIS JARINGAN DI KANTOR BALAI DIKLAT INDAG SURABAYA Sonang Sitohang
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2005)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2005.v9.i2.329

Abstract

This study examines the impact of interaction human factors with computer used by Local Area Network (LAN) at Regional Office Surabaya Industrial and Trade Training Service. The object of study are employees which worked by LAN Service office and used primary datas non probability sampling with analysis factor throught SPSS 10,0 windows program.The corelation matrix result shows of variable population; Barlets test of Sphericity (BTS) 0,000 proved, and Kayser Meyer Oklin (KMO) 0,671 > 0,50 means sample strength enough. By rotation from 35 variables become 22 variables with cumulative percentation 64,67. Tools is the dominant factor impact of human computer interaction by Local Area Network (LAN). The contribution of variable 10,187%, with eigen values 3,573 consist of; tools by loading variable 0,813, language with loading variable 0,745 and on line by 0,661 variable loading.
PENGARUH VARIABEL BUDAYA PERUSAHAAN TERHADAP KINERJA KELOMPOK PENERBITAN PERS JAWA POS Ida Ayu Brahmasari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2005)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2005.v9.i2.325

Abstract

The opportunities and threats occurring in the era of “press freedom” and “local government” effect the quality development of human resources of any press publishing company in Indonesia. Whether or not a corporate culture has been formalized and/or socialized throughout the organization, a corporate culture may characterize a press publishing company as it guides everyone’s behavior in the organization. Furthermore, a number of theories and previous researches showed that a corporate culture might effect on corporate performance.The objectives of this research are to examine the effects of organization values, organization climates, reward systems, and team orientation on performance of Jawa Pos press publishing group.284 respondents from 17 publishers of Jawa Pos press publishing group throughout the provinces of Bali, East Java, Central Java and Yogyakarta, participated in this study. The data were collected using questionnaires and analyzed using Structural Equation Modeling (SEM) analysis, which were processed using LISREL 8.30 version of statistic computer program. Results of this study proved that organization values, organization climates, as well as reward systems have significant effects on the performance of Jawa Pos press publishing group. Meanwhile, team orientation has insignificant effects on the performance of Jawa Pos press publishing group.The finding of this study is important empirical evidence on the development of organization behavior theories and practices.
TINJAUAN PENERAPAN AKUNTANSI MANFAAT KARYAWAN Jazid Jazid
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2005)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2005.v9.i2.330

Abstract

Accountancy of employees benefit arranges confession; measurement and reporting of obligation (or assets) of post employee benefit. Next, burden of employees benefit was  allocated to during year of service employees. To reach best estimate in measurement of employees benefit obligation (at the time of terminating year of service employees) and converting to present value was needed an assumption actuarial. The practice of this accountancy is visible at existence of confession and reporting of obligation (or assets) of employee’s benefit in financial position report, and burden of employee’s benefit in accounting of loss and profit report. The reporting give influence to less to the company performance, because it can decreasing to the ratio of financing structure health and the profit.The practice of accountancy of employee's benefit  for Indonesia have arranged by  SFAS 24 and 57. Although these SFAS have gone into effective of commencing from date of January 1st 1995 and from date of January 1st 2001, but the applying is still less. Condition prerequisite to applying accountancy of benefit employees require confession for obligatory past event and commitment to fulfill the law obligation. The low of enforcement of law in general  including compliance of UU ketenagakerjaan, domination of the practical consideration of business, and complication of the actuarian calculation is cause such weak precondition.The practice of accountancy of employee's benefit for Indonesia is more effctive at the  emiten and or the public company, for the financial statement including cover of period of commencing from January 1st 2000. It is motivated for applying of the good corporate governance and the Kepmennaker 150/2000. This positive growth are more better since of application of UU Ketenagakerjaan 13/2003 and SFAS 24 revised at year 2004 (earlier application are recommended).To evaluate how far the practice of accountancy of employee's benefit is needed an evaluation to the regulation which have relation to developing of precondition above; and also to the accountancy of benefit employees itself.

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