Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)最新文献

SISTEM PERMODALAN EKSTERNAL DALAM UPAYA MENINGKATKAN PRODUKTIVITAS DAN PROFITABILITAS PADA PETANI GARAM DESA TAJUNGAN KABUPATEN BANGKALAN 外部收入系统，以提高盐农塔干摄政的生产力和盈利能力

Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Pub Date : 2023-07-18 DOI: 10.31102/equilibrium.11.01.72-87

Defrian Yusnanta Ramadhandi Sucipto, Fariyana Kusuma Wati

{"title":"SISTEM PERMODALAN EKSTERNAL DALAM UPAYA MENINGKATKAN PRODUKTIVITAS DAN PROFITABILITAS PADA PETANI GARAM DESA TAJUNGAN KABUPATEN BANGKALAN","authors":"Defrian Yusnanta Ramadhandi Sucipto, Fariyana Kusuma Wati","doi":"10.31102/equilibrium.11.01.72-87","DOIUrl":"https://doi.org/10.31102/equilibrium.11.01.72-87","url":null,"abstract":"Tujuan penelitian ini adalah untuk mengetahui sistem permodalan eksternal dalam meningkatkan produktivitas pada petani garam Desa Tajungan, mengetahui sistem permodalan eksternal dalam meningkatkan profitabilitas pada petani garam Desa Tajungan. Penelitian ini merupakan jenis penelitian kualitatif. Analisis data menggunakan analisis deskriptif kualitatif terhadap objek penelitian sistem permodalan eksternal pada petani garam. \u0000 Hasil penelitian menunjukkan bahwa petani garam di Desa Tajungan menggunakan sistem permodalan eksternal yang bekerja sama dengan Bank Konvensional namun masih belum melakukan kerja sama dengan Lembaga Keuangan Syariah dikarenakan ketidaktahuan petani garam terhadap Lembaga Keuangan Syariah. Sistem Permodalan Eksternal yang dilakukan oleh petani garam di Desa Tajungan membantu petani garam dalam melakukan kegiatan produksi. Semakin tinggi modal yang dimiliki oleh petani garam akan semakin berbanding lurus dengan peningkatan produktivitas dan profitabilitasnya. Selain sistem permodalan eksternal, sistem permodalan yang banyak dilakukan oleh petani garam adalah sistem permodalan mandiri. Yaitu dengan melakukan kerja sama antara petani dengan pemilik lahan. Kerja sama yang dilakukan tersebut termasuk dalam konsep syariah Muzara’ah","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115601437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH IMPLEMENTASI E-FILING, PENGETAHUAN PERPAJAKAN, SANKSI PAJAK DAN RELIGIUSITAS WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA MASA PANDEMI COVID-19 在COVID-19大流行期间，E-FILING、税务知识、税收制裁和纳税人合规对纳税人合规的影响

Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Pub Date : 2023-06-29 DOI: 10.31102/equilibrium.11.01.56-71

Jumriyah Jumriyah, I. Faisol

{"title":"PENGARUH IMPLEMENTASI E-FILING, PENGETAHUAN PERPAJAKAN, SANKSI PAJAK DAN RELIGIUSITAS WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA MASA PANDEMI COVID-19","authors":"Jumriyah Jumriyah, I. Faisol","doi":"10.31102/equilibrium.11.01.56-71","DOIUrl":"https://doi.org/10.31102/equilibrium.11.01.56-71","url":null,"abstract":"This study aims to analyze the effect of e-filing implementation, tax knowledge, tax sanctions, and taxpayer religiosity on individual taxpayer compliance in Bangkalan Regency during the Covid-19 pandemic. This research is a type of quantitative research. The population in this study is an individual taxpayer who is in Bangkalan district registered at KPP Pratama Bangkalan. The number of individual taxpayers registered with KPP Pratama Bangkalan in 2021 is 183,995. The sampling technique used a random sampling technique with the calculation of the Hair formula in order to obtain 165 individual taxpayers who became respondents. Data were collected by distributing questionnaires directly to respondents. The data analysis technique used in this research is PLS SEM using Smart-PLS 3.0 software. The results of this study indicate that, the implementation of e-filing, knowledge of taxation, tax sanctions, and religiosity partially affect the compliance of individual taxpayers in Bangkalan Regency. the implementation of e-filing, knowledge of taxation, tax sanctions, and taxpayer religiosity simultaneously affect the compliance of individual taxpayers in Bangkalan Regency.","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132130438","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

KONSEPSI PERSEDIAAN BARANG DAGANGAN BERDASARKAN PRINSIP SYARIAH 根据伊斯兰教法原则对商品供应的概念

Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Pub Date : 2023-06-23 DOI: 10.31102/equilibrium.11.01.43-55

A. Baihaki

引用次数: 0

PERMINTAAN DAN PENAWARAN KENCUR DI PASAR ANOM SUMENEP ANOM SUMENEP市场的需求和投标

Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Pub Date : 2023-06-23 DOI: 10.31102/equilibrium.11.01.14-28

Tula Size, Ika Fatmawati Pramasari, D. Kurniawan

引用次数: 0

STUDI NETNOGRAFI TINJAUAN EFEKTIVITAS KONSULTASI KEUANGAN DAN AKUNTANSI PADA APLIKASI QUORA BAGI PARA PELAKU UMKM 财务咨询和会计咨询对UMKM肇事者的有效性研究

Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Pub Date : 2023-06-23 DOI: 10.31102/equilibrium.11.01.29-42

Nurika Mauliyah, Warga Baroka Sugiarto

{"title":"STUDI NETNOGRAFI TINJAUAN EFEKTIVITAS KONSULTASI KEUANGAN DAN AKUNTANSI PADA APLIKASI QUORA BAGI PARA PELAKU UMKM","authors":"Nurika Mauliyah, Warga Baroka Sugiarto","doi":"10.31102/equilibrium.11.01.29-42","DOIUrl":"https://doi.org/10.31102/equilibrium.11.01.29-42","url":null,"abstract":"One of the drivers of economic growth in Indonesia cannot be separated from the involvement of the influence of MSMEs. The reality in Indonesia, MSMEs have not paid attention to the importance of financial accounting knowledge and do not use accounting information in running a business. The purpose of this study is to utilize social media, namely the Quora application that can be used by MSME actors as business finance and accounting consulting for their business ventures. This study uses the netnographic method for the constructivist paradigm that depends on the reality that is formed in society. It is not how someone sends a message, but from the communicator or communicant to form and exchange meaning. The findings show that Quorawan's questions revolve around consulting the importance of financial management for MSMEs, android applications or software that can be used for MSME financial bookkeeping, MSME taxes that must be reported, the application of SAK EMKM by MSMEs, neat accounting records for MSMEs, sharing knowledge of accounting for MSME development, and so on. SAK EMKM is much simpler for MSMEs to implement, compared to SAK ETAP. Financial and accounting consultations are constructivist in nature, depending on the reality formed by the Quorawans as MSME actors in the Quora application. This study recommends that the central government and local governments appreciate financial reports on MSMEs that are constructivist and based on SAK EMKM compiled by the Indonesian Institute of Accountants (IAI). \u0000 \u0000 ","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"127 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128204388","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PERAN MANAGEMENT ACCOUNTING SYSTEM TERHADAP PENGAMBILAN KEPUTUSAN STRATEGIS DAN KINERJA MANAJERIAL DIMODERASI KETIDAKPASTIAN TUGAS 管理管理系统对战略决策和管理绩效的作用缓和了任务不确定性

Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Pub Date : 2023-06-23 DOI: 10.31102/equilibrium.11.01.1-13

Dewi Efendi, Emeralda Ayu Kusuma, Wimba Respatia

引用次数: 0

THE ANALYSIS OF PROCESS COSTING METHOD: A CASE STUDY IN ULTRA MICRO BUSINESS 过程成本法分析:以微细企业为例

Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Pub Date : 2022-12-28 DOI: 10.31102/equilibrium.10.02.1-12

Frida Fanani Rohma, Prasiwi Elviana Andrian Nova Wahyu

引用次数: 1

PENGARUH STRUKTUR MODAL DAN EKUITAS PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN REAL ESTATE AND CONSTRUCTION YANG TERDAFTAR DI BURSA EFEK INDONESIA 该公司的资本和股权结构对印尼证券上市房地产和建筑公司盈利能力的影响

Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Pub Date : 2022-12-28 DOI: 10.31102/equilibrium.10.02.55-63

Muniroh Muniroh, Sura Klaudia

{"title":"PENGARUH STRUKTUR MODAL DAN EKUITAS PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN REAL ESTATE AND CONSTRUCTION YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Muniroh Muniroh, Sura Klaudia","doi":"10.31102/equilibrium.10.02.55-63","DOIUrl":"https://doi.org/10.31102/equilibrium.10.02.55-63","url":null,"abstract":"Profitabilitas merupakan kemampuan dalam memperoleh laba yang diukur menggunakan prosentase yang digunakan untuk menilai sejauh mana perusahaan mampu menghasilkan keuntungan. Profitabilitas mengukur kemampuan perusahaan menghasilkan keuntungan (profitabilitas) pada tingkat penjualan, aset, dan modal saham tertentu. Sektor industri Real Estate and Construction dipilih sebagai obyek penelitian, di mana bidang usaha ini berprospek cerah dan cukup menjanjikan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh struktur modal dan ekuitas terhadap profitabilitas perusahaan pada sector industri Real Estate and Construction. Penelitian ini merupakan penelitian explanatory research dengan pendekatan kuantitatif.Populasi dalam penelitian ini adalah seluruh perusahaan Real Estate and Construction yang terdaftar di Bursa Efek Indonesia (BEI). Teknik sampling dalam penelitian ini adalah purposive sampling dengan jumlah sampel 89 perusahaan Real Estate and Construction yang terdaftar di BEI. Analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan struktur modal tidak berpengaruh secara parsial terhadap profitabilitas. Selanjutnya, Ekuitas berpengaruh secara parsial terhadap profitabilitas Berdasarkan nilai Standardized Coefficients Beta variabel menunjukkan struktur modal yang diukur berpengaruh lebih dominan terhadap profitabilitas pada perusahaan Real Estate and Construction yang Terdaftar di Bursa Efek Indonesia.","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130016021","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The GREEN HALAL ECONOMY KOLABORASI SOLUTIF MENJAWAB TANTANGAN EKONOMI GLOBAL 绿色清真经济合作解决方案解决了全球经济挑战

Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Pub Date : 2022-12-28 DOI: 10.31102/equilibrium.10.02.36-40

Hikmatul Hasanah, Suprianik Suprianik

引用次数: 0

PENGUKURAN SURVEI KEPUASAN MASYARAKAT (SKM) DALAM PELAYANAN PUBLIK DI DESA MASARAN KABUPATEN SUMENEP 在SUMENEP摄政MASARAN村进行公众满意调查(SKM)

Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Pub Date : 2022-12-28 DOI: 10.31102/equilibrium.10.02.13-24

Aryo Wibisono, Mita Purnamasari, Agus Suharsono, Wara Pramesti

{"title":"PENGUKURAN SURVEI KEPUASAN MASYARAKAT (SKM) DALAM PELAYANAN PUBLIK DI DESA MASARAN KABUPATEN SUMENEP","authors":"Aryo Wibisono, Mita Purnamasari, Agus Suharsono, Wara Pramesti","doi":"10.31102/equilibrium.10.02.13-24","DOIUrl":"https://doi.org/10.31102/equilibrium.10.02.13-24","url":null,"abstract":"This study aims to determine the perception and satisfaction of the community in public services in the village of Masaran, Sumenep district through the measurement of the Community Satisfaction Survey in terms of administrative services. The method used in this research is descriptive quantitative analysis using the Community Satisfaction Survey (SKM) based on the Regulation of the Minister of Administrative Reform and Bureaucratic Reform of the Republic of Indonesia No. 14 of 2017. This research was carried out in the village of Masaran, Sumenep Regency with a total of 100 respondents using a non-probability sampling technique with purposive sampling type. The data collected was carried out using a questionnaire or questionnaire method. The results of the study show that overall the services provided by the village of Masaran, Sumenep Regency are in the \"Good\" category with an SKM value of 3.42 and an SKM conversion value of 85.50. The steps taken by the village head in improving the quality of public services in the village of Masaran, Sumenep district are the first to pay attention to the dimensions of service quality and the second is to improve the quality of human resources.","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132484545","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0