Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)最新文献

{"title":"STABILITAS UMKM TERHADAP PEMULIHAN EKONOMI MASYARAKAT PALEMBANG PASCA PANDEMI COVID 19","authors":"Kiki Mikail, Maya Panorama, Otoman Otoman","doi":"10.31102/equilibrium.10.02.25-34","DOIUrl":"https://doi.org/10.31102/equilibrium.10.02.25-34","url":null,"abstract":"The study applied the theory of economic development to solve the problems and challenges of the economic recovery the small and medium enterprise (SME) after covid 19. The policy of social distancing has certainly change the economic activities of the people of Palembang. As a result of this policy, the economic growth Palembang People slows down and decreases by around 3 percent in 2020. Therefore, dynamic policies and development are needed to respond economic proble post covid 19. The peak economic slowdown in Palembang generally is influenced by a number of factors, ranging from decline in household consumption, investment to exports. Form three components, household consumption have paleyd major role in suppressing the Palembang economy due to the covid 19 pandemic. \u0000Therefore, for economic revival post covid 19, the Palembang local government must strengthen public institutions and services and align a strategies provide clear signal for better and systematic transition. Reforming renewable energy and increasing local production and the small and medium enterprise (SME) will gradually increase the economic resilience of the private sector. Increasing adequacy in the early of the post covid 19 economic recovery is significantly to control ivestment and economic growth in Palembang","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"21 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":"128802250","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}

{"title":"PENGARUH PRINSIP GOOD GOVERNANCE, PROMOSI, DAN RELIGIUSITAS TERHADAP MINAT WAKIF BERWAKAF TUNAI PADA NAZHIR WAKAF UANG (NWU) DI LAMONGAN","authors":"Masfiatun Fitriyah, M. N. Alim","doi":"10.31102/equilibrium.10.02.41-54","DOIUrl":"https://doi.org/10.31102/equilibrium.10.02.41-54","url":null,"abstract":"Penelitian ini dilatarbelakangi dengan adanya penurunan perekonomian masyarakat di Kabupaten Lamongan sebagai dampak dari menyebarnya covid-19 di Indonesia dalam kurun waktu 2020-sekarang. Penurunan perekonomian ini menunjukkan adanya peningkatkan kemiskinan, kemudian wakaf tunai hadir menjadi salah satu basis pendanaan dalam rangka penguatan ekonomi masyarakat di tengah fenomena menguatnya tuntutan pelaksanaan akuntabilitas publik. Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh prinsip good governance, promosi, dan religiusitas terhadap minat wakif berwakaf tunai pada nazhir wakaf uang Lamongan yang terdaftar di Badan Wakaf Indonesia. Penelitian ini menggunakan metode kuantitatif. Metode penarikan sampel menggunakan purposive sampling. Data dikumpulkan dengan teknik kuesioner dengan skala likert sebagai pengukurannya. Responden dalam penelitian ini sebanyak 77 wakif yang dihitung berdasarkan rumus slovin dan telah memenuhi kriteria sampel. Empat hipotesis diformulasikan dan diuji menggunakan SPSS versi 26 dengan teknik analisis regresi linier berganda melalui tahapan stastistik deskriptif, uji kualitas data, uji asumsi klasik, dan uji hipotesis. Hasil penelitian secara parsial menunjukkan adanya pengaruh promosi dan religiusitas terhadap minat wakaf tunai sedangkan prinsip good governance tidak berpengaruh terhadap minat wakaf tunai. Kemudian secara simultan prinsip good governance, promosi, dan religiusitas berpengaruh terhadap minat wakaf tunai.","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"77 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":"115697277","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}

{"title":"Keramahtamahan: Apakah Berpengaruh Terhadap Independensi Auditor?","authors":"Nanang Setiawan, I. Wahyudi","doi":"10.31102/equilibrium.10.01.1-11","DOIUrl":"https://doi.org/10.31102/equilibrium.10.01.1-11","url":null,"abstract":"This study analyzing aspects of hospitality to auditors and how it affects audit independence and quality of audit results. This study uses a descriptive qualitative method and a literature study approach to provide adequate understanding and explanation of a topic obtained from various literature sources. The hospitality regardless of the amount, even if the amount is below the materiality limit (KPK, 2020) may not affect the audit results. Gifts and hospitality will affect their credibility and independence as an auditor (Kampai, 2020) and the auditor independence has a positive effect on audit quality audit (DeAngelo, 1981; Megayani et al., 2020; Samsi et al., 2013; Santoso & Riharjo, 2020; Wardhani et al., 2015). This study contributes to filling the gap in previous research because there has been no similar study focuses hospitality towards independence and the quality of audit results","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"107 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122949635","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}

{"title":"PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PERUSAHAAN LQ45 BURSA EFEEK INDONESIA PERIODE 2017-2019)","authors":"Theresia Magdalena, P. Gunarso, Ani Rustia Dewi","doi":"10.31102/equilibrium.10.01.54-63","DOIUrl":"https://doi.org/10.31102/equilibrium.10.01.54-63","url":null,"abstract":"Penelitian bertujuan menganalisis pengaruh ukuran perusahaan, profitabilitas dan sales growth terhadap penghindaran pajak pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia. Populasi perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia selama periode pengamatan tahun 2017-2019. Sampel menggunakan Teknik purposive sampling, jumlah perusahaan yang dijadikan sampel 24 perusahaan. Sumber data diperoleh dari website Bursa Efek Indonesia. Pengujian hipotesis menggunakan analisis regresi berganda, teknik analisis data menggunakan uji asumsi klasik yaitu uji normalitas residual, uji multikolonieritas, uji autokorelasi, dan uji heteroskedastisitas. Hasil penelitian menjelaskan ukuran perusahaan berpengaruh positif terhadap penghindaran pajak, profitabiltas berpengaruh negatif terhadap penghindaran pajak dan sales growth tidak berpengaruh terhadap penghindaran pajak.","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127288052","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}

{"title":"RISIKO SYARIAH DAN RISIKO PELAPORAN: TANTANGAN PERUSAHAAN YANG TERDAFTAR PADA EFEK SYARIAH","authors":"Grandis Imama Hendra","doi":"10.31102/equilibrium.10.01.41-53","DOIUrl":"https://doi.org/10.31102/equilibrium.10.01.41-53","url":null,"abstract":"This study aims to identify potential sharia risk and reporting risk in companies listed on the Jakarta Islamic Index (JII). The number of companies registered in JII is 30 companies. The data is obtained from the financial statements of the JII company using content analysis based on the fatwa of DSN MUI and PSAK sharia. The results showed that the non-halal income of the JII company had an average of 1.03% of the total revenue. This is still relatively low, because the Financial Services Authority (OJK) provides a maximum tolerance for non-halal income of 10%. However, there is no roadmap for the 10% tolerance in the future so that the tolerance will be lower. In addition, the interest expense paid has an average of 18.49% of the total expense. There is still no restriction on interest payments to JII companies, because spending on unlawful things is part of transactions that are not in accordance with sharia. 30% of companies have Islamic bank accounts, both checking and savings accounts. In terms of reporting, the company still recognizes non-halal income (interest) as the main income and interest expense as a deduction from sales revenue. This is very contrary to sharia. This study tries to provide criticism and input on companies registered with JII. \u0000Penelitian ini bertujuan untuk mengidentifikasi potensi risiko syariah dan risiko pelaporan pada perusahaan yang terdaftar di Jakarta Islamic Index (JII). Jumlah perusahaan yang terdaftar di JII sebanyak 30 perusahaan. Data diperoleh dari laporan keuangan perusahaan JII dengan menggunakan analisis konten berdasarkan fatwa DSN MUI dan PSAK syariah. Hasil penelitian menunjukkan bahwa pendapatan non halal perusahaan JII memiliki rata-rata 1.03% dari total pendapatan. Hal ini masih tergolong rendah, karena Otoritas Jasa Keuangan (OJK) memberikan toleransi maksimal pendapatan non halal sebesar 10%. Namun, toleransi 10% tersebut belum ada roadmap ke depan agar toleransi tersebut menjadi lebih rendah. Selain itu, beban bunga yang dibayarkan memiliki rata-rata 18.49% dari total beban. Hal tersebut masih belum ada pembatasan pembayaran bunga pada perusahaan JII, karena pengeluaran untuk hal yang haram merupakan bagian dari transaksi yang tidak sesuai syariah. 30% perusahaan memiliki rekening bank syariah baik giro maupun tabungan. Selain itu, beberapa perusahaan juga telah mengimplementasikan PSAK 111 tentang akuntansi Wa’d. Dalam hal pelaporan, perusahaan masih mengakui pendapatan non halal (bunga) sebagai pendapatan utama dan beban bunga sebagai pengurang pendapatan penjualan. Hal ini sangat bertentangan dengan syariah. Penelitian ini mencoba memberikan kritik dan masukan pada perusahaan yang terdaftar pada JII.","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126430113","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}

{"title":"ENTITAS BISNIS PONDOK PESANTREN : ANTARA NILAI BAROKAH DAN GOING CONCERN","authors":"Jamilatul Uyun, Evi Malia, Nailah Aka Kusuma","doi":"10.31102/equilibrium.10.01.22-32","DOIUrl":"https://doi.org/10.31102/equilibrium.10.01.22-32","url":null,"abstract":"  \u0000The purpose of this research is to find out how business entities owned by boarding schools maintain their existence. The method in this study is to use qualitative research method with interpretive approach. The result of this study is that the value of barokah is directly proportional to the principle of going concern (Continuity of business) in accounting. In the business entity pondok pesantren barokah interpreted if the system is run in accordance with the rules and standards that apply generally, does not deviate from religious teachings, honest and give zakat in accordance with nishab, then the business carried out will be sustainable. It supports the concept of going concern that the company will continue to operate for a long period of time if supported by financial and non-financial factors that run balanced and well. This research contributes to maintaining the value of religion in a kaffah, because if religious values are well practiced in the business world then it will synergize with the sustainability of the business itself. The implication of this research is as an input for businesses to include religious values as the basis of business behavior.","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"140 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129040726","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}

{"title":"PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY, DAN SALES GROWTH TERHADAP TAX AVOIDANCE","authors":"Muniroh Said Bawazier","doi":"10.31102/equilibrium.10.01.33-40","DOIUrl":"https://doi.org/10.31102/equilibrium.10.01.33-40","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, capital intensity, dan sales growth terhadap tax avoidance. Penelitian ini menggunakan jenis penelitian kuantitatif non-kasus dengan data penelitian berwujud angka kemudian dianalisis menggunakan SPSS 25. Dalam penelitian ini peneliti menggunakan teknik purposive sampling, tax avoidance dihitung menggunkan CETR, profitabilitas dihitung menggunakan ROA, capital intensity dihitung menggunakan CIR, dan sales growth dihitung menggunakan rasio pertumbuhan penjualan. Sampel yang digunakan dalam penelitian sebanyak 13 perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019. Berdasarkan hasil penelitian maka peneliti menemukan bahwa variabel profitabilitas berpengaruh negatif terhadap tax avoidance sedangkan variabel leverage, capital intensity dan sales growth tidak berpengaruh terhadap tax avoidance. Kontribusi peneliti dalam penelitian ini diharapkan dapat mem berikan informasi tentang faktor-faktor yang mempengaruhi tax avoidance.","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"621 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133357267","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}

{"title":"PERAN SENJANGAN ANGGARAN DIMODERASI BUDAYA ORGANISASI PADA PERGURUAN TINGGI SWASTA DI KABUPATEN PAMEKASAN","authors":"Ika Oktaviana Dewi, Indrawati Yuhertiana","doi":"10.31102/equilibrium.10.01.12-21","DOIUrl":"https://doi.org/10.31102/equilibrium.10.01.12-21","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran, informasi asimetri, dan komitmen organisasi terhadap senjangan anggaran dengan budaya organisasi sebagai variabel moderating pada Perguruan Tinggi Swasta di Pamekasan. Desain penelitian ini menggunakan pedekatan kuantitatif dengan jumlah populasi sebanyak 12 PTS di Pamekasan yang terdiri dari 208 responden yang terlibat dalam penyusunan anggaran. Pengambilan sampel menggunakan teknik purposive sampling, dengan jumlah responden sebanya 121 responden. Metode analisis data yang digunakan yaitu analisis regresi berganda dan Moderated Regression Analysis, pengujian data dilakukan dengan dibantu oleh Program SPSS (Statistical Product and Service Solution). Hasil penelitian ini menunjukkan bahwa secara parsial partisipasi anggaran tidak berpengaruh terhadap senjangan anggaran. Sedangkan, informasi asimetri dan komitmen organisani berpengaruh terhadap senjangan anggaran. Dan budaya organisasi bukan variabel moderasi. Budaya organisasi tidak memoderasi hubungan antara partisipasi anggaran, informasi asimetri dan komitmen organisani terhadap senjangan anggaran pada Perguruan Tinggi Swasta di Kabupaten Pamekasan","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114886386","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}

{"title":"ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PADA UD. PUTRA MANDIRI","authors":"Duwi Nur Indahwati, Siti Sunrowiyati","doi":"10.31102/equilibrium.9.02.76-82","DOIUrl":"https://doi.org/10.31102/equilibrium.9.02.76-82","url":null,"abstract":"Analisis perhitungan harga pokok produksi dengan mnggunakan metode fullcosting guna menentukan harga jual pada industri mainan UD. Putra Mandiri. Tujuan penelitian ini  untuk menganalisis perhitungan harga pokok produksi menggunakan metode fullcosting untuk menentukan harga jual. Data yang digunakan kuantitatif dengan populasi laporan biaya periode 2009- 2020. dan sampel laporan biaya produksi tahun 2020. Dengan Hasil dari penelitian ini disimpulkan bahwa terdapat selisih harga dari perhitungan antara perusahaan dengan menggunakan metode fullcosting, dimana terdapat perbedaan selisih pada harga jual. Harga jual merupakan salah satu unsur penentu dalam pemasaran suatu barang produksi yang menghasilkan permintaan atas penjualan barang sehingga harga jual menjadi pengaruh dalam volume penjualan dan tingkat keuntungan yang diinginkan.","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122188708","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}

{"title":"PENGARUH FEE BASED INCOME DAN INTEREST INCOME TERHADAP PENDAPATAN PERUSAHAAN (STUDI EMPIRIS BANK BUMN INDONESIA PERIODE 2010-2019)","authors":"Siti Khotijah, Agus Sugiono","doi":"10.31102/equilibrium.9.01.23-34","DOIUrl":"https://doi.org/10.31102/equilibrium.9.01.23-34","url":null,"abstract":"Tujuan penelitian ini untuk mengetahui pengaruh fee based income dan interest income terhadap pendapatan perusahaan  studi empiris Bank BUMN. Penelitian ini menggunakan kuantitatif kausal dengan teknik analisis regresi linier berganda dengan bantuan analisis SPSS/Versi 20 Data yang digunakan dalam penelitian ini adalah  data sekunder yang diperoleh dari laporan keuangan, sedangkan hipotesisnya mengunakan uji T dan uji F.Hasil penelitian menunjukkan bahwa uji T dengan nilai T hitung variabel fee based income sebesar 4,935 > Tabel 1,697 dan signifikansi 0,000 < 0,05 maka secara parsial fee based income berpengaruh terhadap pendapatan. Pada variabel interest income nilai T hitung sebesar 17,935 > T tabel 1,697 dan taraf signifikansi 0,000 < 0,05 maka secara parsial terdapat pengaruh yang signifikan antara interest income terhadap pendapatan.Hasil penelitian uji F nilai F hitung sebesar 956, 612 > F tabel sebesar 4,183 nilai signifikan 0,000 > 0,05 maka secara simultan terdapat variabel independen yang berpengaruh terhadap pendapatan.","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131471198","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}