Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi最新文献

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Penilaian Kinerja Pegawai Palang Merah Indonesia Provinsi Jawa Tengah Berbasis Sikap Spiritual Dan Kompetensi 印度尼西亚爪哇岛的红十字会工作人员绩效评估是基于精神态度和能力的
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Pub Date : 2022-05-31 DOI: 10.30742/equilibrium.v18i1.1505
Ratih Pratiwi, Nurul Maulida Abidin
{"title":"Penilaian Kinerja Pegawai Palang Merah Indonesia Provinsi Jawa Tengah Berbasis Sikap Spiritual Dan Kompetensi","authors":"Ratih Pratiwi, Nurul Maulida Abidin","doi":"10.30742/equilibrium.v18i1.1505","DOIUrl":"https://doi.org/10.30742/equilibrium.v18i1.1505","url":null,"abstract":"Research departs to conduct research studies in Central Java Province in order to describe the influence of spiritual attitudes and competencies on the performance of PMI people. Who participated in this study were all PMI employees of Central Java Province, and the selection method used was purposive sampling. Only Muslims are eligible to participate in the survey, which collects data through the use of open-ended questions. A total of 42 questions were used to obtain data, while as many as 40 questionnaires could be used to collect information. The research method used is quantitative research and the analytical tool used is SPSS 16.0 for Windows. A statistically substantial beneficial effect on employee performance has been shown to be related to spiritual attitudes and competencies, according to the study. The implications of these findings for humanitarian organizations and social services are examined against prior evidence.","PeriodicalId":437487,"journal":{"name":"Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125027825","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
Dampak Perubahan Pada Gaya Kepemimpinan 改变领导风格的影响
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Pub Date : 2022-05-31 DOI: 10.30742/equilibrium.v18i1.2083
Maulidyah Amalina Rizqi
{"title":"Dampak Perubahan Pada Gaya Kepemimpinan","authors":"Maulidyah Amalina Rizqi","doi":"10.30742/equilibrium.v18i1.2083","DOIUrl":"https://doi.org/10.30742/equilibrium.v18i1.2083","url":null,"abstract":"Perubahan pemimpin di dalam sebuah organisasi pasti terjadi, karena sebuah organisasi/ institusi membutuhkan perubahan gaya kepemimpinan sebagai salah satu bentuk pembaharuan budaya. Jika tidak ada perubahan struktur organisasi, maka anggota organisasi akan terasa jenuh dan juga monoton. Jika kejenuhan terjadi dalam suatu organisasi maka akan dapat menimbulkan strees kerja yang nantinya akan berdampak pada produktivitas kerja. Hal ini pasti tidak diinginkan organisasi, maka di beberapa organisasi akan mengalami perubahan pimpinan setiap empat hingga lima tahun sekali. Penelitian ini menggunakan pendekatan berparadigma Deskriptif-Kualitatif. Penelitian ini menggunakan dua macam teknik pengumpulan data, yaitu: Metode Wawancara dan Metode Observasi atau Pengamatan. Hasil penelitian ini berupa dampak yang dirasakan setelah adanya perubahan kepemimpinan. Pertama, adanya perubahan budaya organisasi yang didalamnya terdapat perencanaan yang terarah dan terlaksanakan sesuai timeline yang dibuat dan juga lebih mengedepankan pendekatan personal terhadap mahasiswa untuk dapat menajalankan arahan dan mewujudkan tujuan organisasi berupa tertib administrasi. Perubahan yang kedua adalah bentuk komunikasi yang dijalankan saat ini lebih mengedepankan dua arah bukan hanya instruksi seperti periode kepemimpinan sebelumnya. Kepemimpinan saat ini selalu mengikutsertakan semua personil dalam berkomunikasi untuk pengambilan keputusan. Ketiga, penegakkan disiplin terhadap seluruh pihak yang ada dalam organisasi termasuk dengan seluruh mahasiswa. Perubahan keempat adalah Pelaksanaan operasional instansi perguruan tinggi ini memulai untuk mengikuti standar nasional pendidikan tinggi agar tidak ada lagi kebohongan saat melakukan pengisian atau pengajuan akreditasi di masa mendatang. Pendekatan personal yang digunakan pimpinan saat ini untuk mempengaruhi para bawahannya agar mengikuti dan mentaati kebijakan-kebijakan yang telah di buat.","PeriodicalId":437487,"journal":{"name":"Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128937520","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 Ekspektasi Kinerja, Ekpektasi Usaha Dan Faktor Sosial Terhadap Minat Penggunaan Sistem Informasi Akuntansi 业绩预期、企业期望和社会因素对会计信息系统使用兴趣的影响
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Pub Date : 2022-05-31 DOI: 10.30742/equilibrium.v18i1.1806
Miswaty Miswaty, Nurhalisa Nurhalisa, Satriawaty Migang
{"title":"Pengaruh Ekspektasi Kinerja, Ekpektasi Usaha Dan Faktor Sosial Terhadap Minat Penggunaan Sistem Informasi Akuntansi","authors":"Miswaty Miswaty, Nurhalisa Nurhalisa, Satriawaty Migang","doi":"10.30742/equilibrium.v18i1.1806","DOIUrl":"https://doi.org/10.30742/equilibrium.v18i1.1806","url":null,"abstract":"The purpose of this study was to find out how the influence of performance expectations, business expectations, social factors, facilitating conditions, business age and business scale on interest in using accounting information systems (case study on MSMEs in Balikpapan City). This study used 80 samples from 407 populations which were taken using purposive sampling technique. Data in this study are secondary data and primary data obtained from MSME actors. Data were analyzed by analysis of the measurement model (outer model) and structural model (inner model) using SmartPLS. The results of the analysis prove that performance expectations and social factors affect the interest in using accounting information systems. Meanwhile, business expectations has no effect on interest in using accounting information systems.","PeriodicalId":437487,"journal":{"name":"Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi","volume":"278 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115855517","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
Digitalization Era: How Is The Future Of Accountants? 数字化时代:会计师的未来如何?
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Pub Date : 2022-05-31 DOI: 10.30742/equilibrium.v18i1.1972
Sugeng Riadi
{"title":"Digitalization Era: How Is The Future Of Accountants?","authors":"Sugeng Riadi","doi":"10.30742/equilibrium.v18i1.1972","DOIUrl":"https://doi.org/10.30742/equilibrium.v18i1.1972","url":null,"abstract":"This study aims to determine the accounting profession in the future, will it still exist or will it disappear? Increasingly advanced technology and the era of computerization have made the tasks and jobs of accountants replaced by machines. The development of big data and artificial intelligence has an impact on the accounting profession. This research method uses qualitative methods with data collection techniques using indirect interviews including literature review. Researcher as a key instrument in this study. The results show that accountants need to be prepared in the face of the digital era. Some accountant jobs will be replaced by machines and robotics. However, there is an accounting profession that will remain. In addition, Accountants must learn about the increasingly complex changes in information technology.","PeriodicalId":437487,"journal":{"name":"Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124654768","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 Creative Self Efficacy Memediasi Antara Entrepreneurial Leadership Dan Innovative Work Behavior 创新自我效能、创业领导与创新工作行为
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Pub Date : 2022-04-27 DOI: 10.30742/equilibrium.v18i1.1966
Ratih Indriyani, Noerchoidah Noerchoidah, Nashrudin Latif
{"title":"Peran Creative Self Efficacy Memediasi Antara Entrepreneurial Leadership Dan Innovative Work Behavior","authors":"Ratih Indriyani, Noerchoidah Noerchoidah, Nashrudin Latif","doi":"10.30742/equilibrium.v18i1.1966","DOIUrl":"https://doi.org/10.30742/equilibrium.v18i1.1966","url":null,"abstract":"The main objective of this study was to determine the direct influence of entrepreneurial leadership on creative self-efficacy and innovative work behavior and the indirect effect of creative self-efficacy mediating entrepreneurial leadership on innovative work behavior in the hotel industry. This study involved 152 employees from 4 and 5-star hotels in Surabaya as respondents. Collecting research data using a questionnaire with purposive sampling technique. The results of the study show the significant influence of entrepreneurial leadership on creative self-efficacy, creative self-efficacy on innovative work behavior, entrepreneurial leadership on innovative work behavior, and creative self-efficacy partially mediate between entrepreneurial leadership and innovative work behavior in employees at 4 and 5-star hotels. in Surabaya.","PeriodicalId":437487,"journal":{"name":"Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi","volume":"11 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124191162","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 Keadilan Organisasi Dan Pemberdayaan Karyawan Terhadap Komitmen Organisasi Melalui Kepuasan Kerja 组织正义和通过工作满意度对组织承诺的影响
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Pub Date : 2022-04-27 DOI: 10.30742/equilibrium.v18i1.1643
Aprilia Egi Paradina, Dewie Tri Wijayati
{"title":"Pengaruh Keadilan Organisasi Dan Pemberdayaan Karyawan Terhadap Komitmen Organisasi Melalui Kepuasan Kerja","authors":"Aprilia Egi Paradina, Dewie Tri Wijayati","doi":"10.30742/equilibrium.v18i1.1643","DOIUrl":"https://doi.org/10.30742/equilibrium.v18i1.1643","url":null,"abstract":"The purpose of this research was to determine and explain the effect of Organizational Justice and Employee Empowerment on Organizational Commitment through Job Satisfaction among Employees of PT Kharisma Baru Indonesia. This study used a quantitative approach with a sample of 32 respondents at PT Kharisma Baru Indonesia employees and used Partial Least Square (PLS). The results of this research were organizational justice has no effect on organizational commitment, organizational justice has a significant positive effect on job satisfaction, employee empowerment has a significant positive effect on organizational commitment, employee empowerment has no effect on job satisfaction, job satisfaction did not affect organizational commitment, job satisfaction did not mediate the effect of organizational justice on organizational commitment, job satisfaction did not mediate the effect of employee empowerment on organizational commitment.","PeriodicalId":437487,"journal":{"name":"Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121133551","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
Perbedaan Minat Berwirausaha Berdasarkan Gender (Kasus Mahasiswa FEB UWKS) 性别相关企业家(学生二月)
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Pub Date : 2022-04-27 DOI: 10.30742/equilibrium.v18i1.2007
Dana Aditya, Nina Agustin
{"title":"Perbedaan Minat Berwirausaha Berdasarkan Gender (Kasus Mahasiswa FEB UWKS)","authors":"Dana Aditya, Nina Agustin","doi":"10.30742/equilibrium.v18i1.2007","DOIUrl":"https://doi.org/10.30742/equilibrium.v18i1.2007","url":null,"abstract":"Entrepreneurship is the spirit of ability, attitude and individual behavior in dealing with businesses that lead efforts to find, create, apply new ways of working, technology, and products by increasing efficiency. Indonesia entrepreneurial growth is still very low and influenced by the lack of intellectual and psychological capital to open new businesses. One of the things that’s hinders entrepreneurial growth is the issue of gender, where women are often placed only as someone who helps their husbands and the family economy. To find out and explain these problems, this study conducted an ANOVA test between female and male students on intellectual and psychological capital ownership in entrepreneurship. This study found that there were no significant differences between women and men, the only difference is the value of entrepreneurship and organization networking. For women entrepreneurs, the high values of entrepreneurship and the existence of a good organizational network will determine their triumph and success. It is hoped that this research could provide insight for college students to develop their activities of entrepreneurial spirits.","PeriodicalId":437487,"journal":{"name":"Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126786926","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
Minat Investasi Saham Perusahaan Go Public Pada Era Pandemi Covid-19 对Covid-19大流行公司上市的兴趣
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Pub Date : 2022-04-27 DOI: 10.30742/equilibrium.v18i1.1974
Soemaryono Soemaryono
{"title":"Minat Investasi Saham Perusahaan Go Public Pada Era Pandemi Covid-19","authors":"Soemaryono Soemaryono","doi":"10.30742/equilibrium.v18i1.1974","DOIUrl":"https://doi.org/10.30742/equilibrium.v18i1.1974","url":null,"abstract":"Formulation of the problem in this study is whether behavioral attitudes, subjective norms, income and stock market prices affect the interest in investing share of go public companies in covid 19 pandemic and which of these factors has the greatest contribution to interest in investing in go public companies. Research sample of potential investors who’re interested in investing go public companies in era covid 19 pandemic. There are 127 samples, same with the answers to the returned quesioner. The variable include independent variables behavioral attitues, subjective norms, income, and stock market prices. Dependent variabel is interest in stock investment. The research analysis model uses a multiple linear regression model with econometric evaluation with classical assumptions including multicollinearity test, heteroscedasticity test and autocorrelation test. While the hypothesis testing using t-test and determination test with a significant level of 5%. The test result show the significant value of all factors below 5%, so the fisrt hypothesis is accepted. Bevarioral attitudes, subjective norms, income and stock market prices individually have a significant effecr on investment interest in go public companies in the era of covid 19 pandemic. The second hypothesis is accepted because the value of coefficient of determination of the stock market price factor is the largest, which is 0,991 or 99,1% , so the stock market price factor has the largest contribution on investing go public companies era covid 19 pandemic.","PeriodicalId":437487,"journal":{"name":"Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123764369","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
Apa Yang Mempengaruhi Minat Berkarir Di Perpajakan? 是什么影响了人们对税收的兴趣?
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Pub Date : 2022-04-27 DOI: 10.30742/equilibrium.v18i1.2047
Erna Hendrawati
{"title":"Apa Yang Mempengaruhi Minat Berkarir Di Perpajakan?","authors":"Erna Hendrawati","doi":"10.30742/equilibrium.v18i1.2047","DOIUrl":"https://doi.org/10.30742/equilibrium.v18i1.2047","url":null,"abstract":"This study is to examine and analyze what influences the interest in a career in taxation by looking at the factors of perception in the field of taxation, career motivation, financial rewards, tax knowledge, and self-confidence. Data were obtained by distributing questionnaires to 100 students of the accounting study program at Wijaya Kusuma University, Surabaya. Data analysis with multiple regression. Perceptions in the field of taxation, career motivation, financial rewards, and self-confidence have an effect on interest in a career in taxation, while tax knowledge has no effect.","PeriodicalId":437487,"journal":{"name":"Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122169743","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
Madiun Mayor's Social Action In Realizing Smart City Through Social Action Of The Academic Community 通过学术界的社会行动实现智慧城市的麦迪文市长社会行动
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Pub Date : 2022-02-28 DOI: 10.30742/equilibrium.v18i2.2118
A. Prasetya, B. Komara, D. Sambada
{"title":"Madiun Mayor's Social Action In Realizing Smart City Through Social Action Of The Academic Community","authors":"A. Prasetya, B. Komara, D. Sambada","doi":"10.30742/equilibrium.v18i2.2118","DOIUrl":"https://doi.org/10.30742/equilibrium.v18i2.2118","url":null,"abstract":"The background of this research is the Research Gap, namely the public service and Iternet Technology matter. The purpose of this research is public service at Madiun City are professional for Madiun community.  Aims research shown the public service by the mayor should run properly and correctly in accordance with its purpose of improving. the quality of public services and the quality of services as a realization of promises in the elections. The misunderstanding of the community that smart City should have been the responsibility of the City government needs to be corrected, all components of the public along with the executive ranks should be held accountable. This research use qualitative research approach is one of the research procedures that produces descriptive data in the form of speech, or writing, and the behavior of the people observed. A qualitative approach is expected to produce an in-depth description of smart City. The data collection techniques of this study were using techniques including in-depth interviews (observation), observation, documentation, with a snowball sampling mode sampling at City government officials, the community. To support the implementation of the research, researchers used the Weber Social Action Theory study. The results showed that Smart City can improve public services, so that citizens are well served. The City Government of Madiun, along with all executive officers, conducts smart cities with good public services from the City government.","PeriodicalId":437487,"journal":{"name":"Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114243175","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
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