Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)最新文献

{"title":"Pengaruh Pengalaman Kerja, Independensi, Integritas, Kompetensi Dan Etika Auditor Kualitas Audit","authors":"M. Muslim, Andi Nurwanah, Ratna Sari, Muhammad Arsyad","doi":"10.31102/equilibrium.8.2.100-112","DOIUrl":"https://doi.org/10.31102/equilibrium.8.2.100-112","url":null,"abstract":"The purpose of this study is to assess and evaluate the influence of work experience, autonomy, honesty, competence and audit ethics on the audit quality of the public accounting firm in Makassar city. This method of analysis used in the study is quantitative with primary data sources, which are data collected by administering questionnaires directly without intermediaries. Multiple linear regression analysis was used using the t-test to prove and evaluate this. There were 48 respondents to the number of samples in this report. The validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, coefficient determination test, t-test, and f test were used for data analysis. The conclusion of this analysis is that there is a positive and important influence of work experience on the consistency of audits. Freedom has a positive and powerful influence on the consistency of audits. Integrity has a positive and meaningful influence on the consistency of audits. Competence has a positive and important effect on the quality of the audit, and Auditor Ethics has a positive and important impact on the quality of the audit.","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"136 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115895312","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":"Persepsi Mahasiswa Akuntansi Tentang Kode Etik Akuntan","authors":"Ika Oktaviana Dewi","doi":"10.31102/EQUILIBRIUM.8.2.64-72","DOIUrl":"https://doi.org/10.31102/EQUILIBRIUM.8.2.64-72","url":null,"abstract":"Setiap profesi dituntut untuk bekerja secara profesional dalam menjalankan profesinya.  Mereka harus memiliki kemampuan dan keahlian yang khusus dalam menjalankan kemampuannya agar dapat bersaing dalam dunia usaha pada saat ini. Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan persepsi mahasiswa akuntansi terhadap kode etik akuntan berdasarkan gender dan tingkat mahasiswa. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah semua mahasiswa program S-1 jurusan akuntansi di Universitas Islam Madura, dengan sampel mahasiswa semester 5 dan 7. Teknik pengambilan sampel menggunakan teknik purposive sampling dengan memperhatikan kriteria-kriteria tertentu. Teknik analisis pada penelitian ini menggunakan teknik independent sample t-test dan uji data menggunakan uji validitas, uji reliabilitas dan uji normalitas. Hasil penelitian ini menyatakan bahwa tidak terdapat perbedaan yang signifikan persepsi mahasiswa akuntansi terhadap kode etik akuntan baik berdasarkan gender maupun tingkat mahasiswa.","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"308 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114590211","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":"Pemikiran Ekonomi Islam Pada Masa Peradaban Rosulullah SAW","authors":"Zaqirotul Maghfiroh, Siti Aminah Caniago","doi":"10.31102/EQUILIBRIUM.8.2.113-120","DOIUrl":"https://doi.org/10.31102/EQUILIBRIUM.8.2.113-120","url":null,"abstract":"Artikel ini bertujuan untuk menelusuri pemikiran ekonomi islam pada masa \u0000Rasulullah. Ekonomi islam merupakan sistem perekonomian yang berdasarkan pada \u0000nilai-nilai ajaran islam yang bersumber pada Alquran dan hadis. Tujuan dari \u0000implementasi ekonomi islam adalah untuk mewujudkan masyarakat madani. Nabi \u0000Muhammad sebagai seorang teladan dalam bagi seluruh manusia dalam berbagai \u0000aspek kehidupan telah mentransformasikan sistem perekonomian agar dapat \u0000membawa kemaslahatan bagi seluruh manusia. Pada masa pra islam Nabi Muhammad \u0000Menjabat sebagai pemimpin dan utusan Allah kemudian merubah sistem ekonomi dan \u0000keuangan negara yang sesuai dengan ketentuan Alquran dan sunnah Rasulullah SAW. \u0000Selain itu Nabi Muhammad adalah pionir pertama dalam implementasi kebijakan \u0000ekonomi islam.","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134018403","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 Reaksi Pasar Pada Saham Bumn Di Bursa Efek Indonesia Terhadap Pengumuman Kabinet Indonesia","authors":"Iwan Setya Putra, Putri Hedi","doi":"10.31102/EQUILIBRIUM.8.2.79-89","DOIUrl":"https://doi.org/10.31102/EQUILIBRIUM.8.2.79-89","url":null,"abstract":"Penelitian ini adalah studi peristiwa yang bertujuan untuk mengetahui apakah ada bukti empiris dari reaksi pasar modal Indonesia terhadap salah satu peristiwa politik dalam negeri, yaitu pengumuman Kabinet Indonesia Maju Tahun 2019 dengan menggunakan indikator abnormal return dan tranding volume activity. Populasi dalam penelitian ini adalah saham BUMN di bursa efek Indonesia. Jumlah sampel dalam penelitian ini sebanyak 13 saham BUMN di bursa Efek Indonesia yang telah memenuhi kriteria. Data yang digunakan dalam penelitian ini adalah data sekunder. Uji statistik yang digunakan untuk menguji hipotesis adalah paired sample t-test. Hasil uji paired sample t-test membuktikan bahwa tidak ada perbedaan yang signifikan dalam rata-rata abnormal return sebelum dan sesudah peristiwa pengumuman Kabinet Indonesia Maju Tahun 2019. Hasil paired sampel t-test juga menunjukkan bahwa tidak ada perbedaan yang signifikan tranding volume activty periode sebelum dan sesudah peristiwa pengumuman Kabinet Indonesia Maju Tahun 2019. Hal ini menandakan reaksi pasar modal yang terjadi ketika pengumuman  Kabinet Indonesia Maju Tahun 2019 hanya sementara dan tidak diperpanjang.","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114159792","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":"Disrupsi Profesi Akuntan Di Era Revolusi Industri 4.0","authors":"Istiyanatul Mahbubah, Sofie Yunida Putri","doi":"10.31102/EQUILIBRIUM.8.2.73-78","DOIUrl":"https://doi.org/10.31102/EQUILIBRIUM.8.2.73-78","url":null,"abstract":"This research discusses the disruption of the Accountant Profession in the Era of the Industrial Revolution 4.0, with the aim of analyzing the threats and opportunities of Industrial Revolution 4.0 for the existence of the accountant profession and how to deal with it, in the 4.0 industrial revolution there were very significant changes in various sciences and professions, so that they were able to disrupt the profession. Accountant. This study used a qualitative method with a phenomenological approach, with data collection techniques through semi-structured interviews with both informants. Based on the results of interviews with the two informants, it can be seen that massive use of technology is one of the biggest impacts of disruption. The two informants also expressed the same opinion that the most important thing an accountant must have in the era of the industrial revolution 4.0 at this time is the figure of an accountant who is able to prepare himself to master technology and be ready to face the various changes and technological developments that accompany it.","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122712988","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":"PENGUJIAN EFEK RAMADHAN PADA HARGA SAHAM PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2018","authors":"Dessy Novitasari Laras Asih, Arief Hidayatullah Khamainy","doi":"10.31102/equilibrium.7.2.31-37","DOIUrl":"https://doi.org/10.31102/equilibrium.7.2.31-37","url":null,"abstract":"Efek Ramadhan adalah salah satu event study dalam kegiatan pasar modal. Salah satu cara untuk melihat efek Ramadhan dengan menghitung abnormal return. Tujuan dari penelitian ini untuk menganalisis perbedaan average abnormal return (AAR)  sebelum dan sesudah Ramadhan pada tahun 2017-2018. Data yang digunakan yaitu harga saham 15 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan metode kuantitatif dengan pendekatan studi peristiwa. AAR tahun 2017 sebelum Ramadhan tertinggi dimiliki oleh emiten MLBI sedangkan pada tahun 2018 AAR tertinggi adalah emiten MYOR. Adapun AAR sesudah Ramadhan 2017 emiten tertinggi dimiliki MYOR sedangkan pada 2018 emiten tertinggi dimiliki INDF. Terdapat perbedaan efek Ramadhan tahun 2017 sedangkan tahun 2018 tidak terdapat efek Ramadhan  pada perusahaan makanan dan minuman yang terdaftar di BEI. \u0000Kata kunci: Average abnormal return, efek Ramadhan","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128463419","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":"A ANALISIS FENOMENA PAYTREND TERHADAP EKONOMI ISLAM DI MASYARAKAT UNTUK MEWUJUDKAN MASYARAKAT MADANI","authors":"S. Makhmudah","doi":"10.31102/equilibrium.7.2.52-62","DOIUrl":"https://doi.org/10.31102/equilibrium.7.2.52-62","url":null,"abstract":"Ekonomi islam merupakan sarana dalam mewujudkan ekonomi masyarakat madani. Kegagalan sistem konvensional membuat terjadi penyimpangan dari nilai sosial dan nilai normatif moral masyarakat sehingga sistem itu dianggap gagal dalam membentuk sarana ekonomi masyarakat. Untuk itu instrument ekonomi syariah merupakan salah satu alternatif dalam pembentukan ekonomi masyarakat madani melalui instrument baitul mall lembaga zakat, lembaga wakaf, sedekah dan sebagainya. untuk menjamin kepastian hukum dan memberikan perlindungan kepada masyarakat, pemerintah sudah selayaknya memberikan perhatian dan kewaspadaan yang lebih serius terhadap perkembangan dan maraknya bisnis PLBS dengan tujuan untuk mengawasi perusahaan-perusahaan yang bergerak dalam bidang PLBS agar tercipta bisnis PLBS yang murni dan bersih untuk mengantisipasi adanya pelanggaran yang dilakukan oleh perusahaan yang bergerak di bidang Penjualan Langsung Berjenjang. Penjualan Langsung Berjenjang yang harus dilaksanakan oleh PayTren agar sesuai dengan prinsip syari’ah harus mengacu pada fatwa DSN MUI No. 75/DSN-MUI/VII/2009. Dalam praktiknya semua prinsip sebagaimana terdapat dalam fatwa tersebut sudah sepenuhnya dilaksanakan oleh PayTren. \u0000Kemudian bagi para pelaku usaha Penjualan Langsung Berjenjang hendaknya memperhatikan beberapa hal yang harus dipertahankan yaitu: bagaimana para pelaku usaha menata sistem dan pola Penjualan Langsung Berjenjang Syariah agar lebih baik dan terpadu, transparan dan adil dan bagaimana para pelaku usaha dapat meyakinkan masyarakat bahwa jasa transaksi pembayaran mereka atau sistem yang mereka gunakan telah sesuai dengan prinsip-prinsip syariah. Dan apakah dalam bisnis PayTren telah sesuai dengan prinsip-prinsip syari’ah serta bagaimana perlindungan hukum bagi para pihak PayTren. Adanya thayyib (berkualitas) dan menjauhi syubhat (sesuatu yang masih meragukan), produk jasa yang halal, tidak ada transaksi yang mengandung riba, gharar, dharar, dzulm, dan money game sehingga merugikan para mitra dan konsumen dan dalam hal perlindungan hukum sebagai upaya dalam melindungi hak hak para pihak, dilakukan oleh Pelaku Usaha Paytren dengan sebaik-baiknya dan pemberian bantuan untuk memberikan rasa aman kepada saksi dan/atau korban, perlindungan hukum korban kejahatan sebagai bagian dari perlindungan masyarakat oleh pemerintah melalui badan etik Paytren sendiri.","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134148528","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 TOKOH MASYARAKAT TERHADAP TRANSPARANSI PELAPORAN KEUANGAN DESA","authors":"Syahril Syahril, Bambang Hermanto","doi":"10.31102/equilibrium.7.2.1-13","DOIUrl":"https://doi.org/10.31102/equilibrium.7.2.1-13","url":null,"abstract":"Peran tokoh masyarakat di desa ketupat merupakan salah satu faktor yang paling mempengaruhi keberhasilan pembangunan maupun pengembangan masyarakat untuk mewujudkan pembangunan desa, serta mendorong transparansi pelaporan keuangan yang merupakan pemberian informasi keuangan secara transparan dan jujur kepada masyarakat yang berhak untuk mengetahui secara transparan dan menyeluruh atas pengelolaan, pelaporan, pertanggungjawaban dan pengawasan laporan keuangan desa yang berdasarkan peraturan pemerintah atau perundang-undangan. Tujuan penelitian untuk mengetahui peran tokoh masyarakat terhadap transparansi pelaporan keuangan desa di Desa Ketupat Kecamatan Raas Kabupaten Sumenep. \u0000Metode penelitian kualitatif deskriptif dengan menggambarkan secara sistematis, akurat dan faktual mengenai fakta dan sifat yang ada pada obyek penelitian secara kualitatif dengan cara mengamati, mewawancarai secara langsung dan mendalam serta mendokumentasikan tentang Peran tokoh masyarakat terhadap transparansi pelaporan keuangan desa. Informan penelitian ini adalah Para Tokoh Masyarakat, Kepala Desa dan Aparatnya. \u0000Kurannya ruang dan pelibatan tokoh masyarakat dalam tahapan pengelolaan keuangan desa, sehingga peran tokoh masyarakat dalam transparansi pelaporan keuangan desa kurang maksimal, dan ada yang tidak peduli pada transparansi pelaporan keuangan yang dilakukan oleh kepala desa dan aparatnya, walaupun transparansi pelaporan keuangan tidak dilakukan secara maksimal, hal ini terlihat banyaknya tokoh masyarakat yang tidak tahu tentang kegiatan dan program-program desa yang telah terialisasi dan yang belum.","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129231604","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":"COST MANAGEMENT KNOWLEDGE SEBAGAI PEMODERASI HUBUNGAN ANTARA PARTISIPASI ANGGARAN DENGAN KINERJA APARATUR PEMERINTAH SULAWESI TENGAH","authors":"Arif Widyatama","doi":"10.31102/equilibrium.7.2.38-51","DOIUrl":"https://doi.org/10.31102/equilibrium.7.2.38-51","url":null,"abstract":"The purpose of this study is to identify the process of transfer of knowledge available to village government officials in Central Sulawesi. Identify the obstacles that occur during the process of applying knowledge transfer to village government officials in Central Sulawesi. to village government officials in Central Sulawesi and Identify the relationship between the accountability of village government officials and the transfer of knowledge that occurred to village government officials in Central Sulawesi. This study uses explanatory research, a research site in Sigi Regency with a total sample of 61 samples using random sampling. The analysis technique used is Multiple Linear Regression, hypothesis testing using a significance level α = 0.05 with the help of the SPSS version 16.00 program. Test the validity of the corrected item-total correlation technique with a minimum requirement of r = 0.3. Reliability test using Cronbach Alpha coefficient with a coefficient α> 0.6. The results of the analysis of hypothesis testing of the Apparatus Competency variable have no significant effect on Accountability in the Management of ADD, while the Internal Control System variable has a positive influence on Accountability in the Management of ADD.","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121217912","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":"The BEHAVIOR ACCOUNTING AS A HISTORY : PERSPECTIVE SINGLE AND DOUBLE ENTRY BOOKKEEPING","authors":"Aprilya Dwi Yandari, Mohammad Rofik","doi":"10.31102/equilibrium.7.01.9-16","DOIUrl":"https://doi.org/10.31102/equilibrium.7.01.9-16","url":null,"abstract":"At this writing has the purpose of how accounting behavior viewed in terms of history if there is accounting treatment with the perspective of single and double entry bookkeeping. The type of research carried out in the study is descriptive, by describing the results of sources obtained from secondary data and documentation data collection techniques such as, articles, journals, books, and others. The results obtained were analyzed based on the accounting aspects of the behavior of accounting records and accounting processes using single and double entry bookkeeping. Based on the historical perspective, the use of single and double entry bookkeeping is an ethic in psychology that exists in human rights where individuals have a value of rights that is naturally a form of their existence as humans. One of them in accounting is the right of accounting behavior to find out information related within the scope of a company, government, or other organization. While the behavioral approach is based on positive ethics, where with ethical behavior can see a state of actual habits that govern people's behavior. \u0000Keywords : history, single entry bookkeeping, double entry bookkeeping","PeriodicalId":128261,"journal":{"name":"Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121496898","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}