{"title":"EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITY, AND PROFIT MANAGEMENT ON TAX EVASION","authors":"D. Wardani, Ratna Monica Pricillia","doi":"10.24269/EKUILIBRIUM.V14I1.1588","DOIUrl":"https://doi.org/10.24269/EKUILIBRIUM.V14I1.1588","url":null,"abstract":"This study examines the effect of Corporate Social Responsibility (CSR), profitability, and profit management on tax evasion. We use manufacture company’s subsector food and beverage listed on the Indonesia Stock Exchange (BEI) during 2012-2016, based on purposive sampling method was obtained 8 companies. The indicators disclosure of CSR is using Global Reporting Initiative (GRI) guideline. Variable profitability is measured by a ratio of ROA, and profit management is measured by discretionary accrual. The dependent variable is proxy by CETR. We use multiple linear regression method. The result shows that the CSR and profitability have asignificant influenceon tax evasion. profit management does not have a significant influence on tax evasion. ","PeriodicalId":55751,"journal":{"name":"Ekuilibrium Jurnal Ilmiah Bidan Ilmu Ekonomi","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86097319","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}
Ivan Ardianto, Vincent Hadiwiyono, T. Mulyaningsih
{"title":"The Role of Mining Materials in Group C Against Community Welfare In Ngawi Regency","authors":"Ivan Ardianto, Vincent Hadiwiyono, T. Mulyaningsih","doi":"10.24269/ekuilibrium.v13i2.892","DOIUrl":"https://doi.org/10.24269/ekuilibrium.v13i2.892","url":null,"abstract":"","PeriodicalId":55751,"journal":{"name":"Ekuilibrium Jurnal Ilmiah Bidan Ilmu Ekonomi","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72583635","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":"Sector and Country Balance of Trade Analysis Based on World Input-Output Database: Indonesian Economy","authors":"M. Muchdie, Emaridial Ulza, Edi Setiawan","doi":"10.24269/ekuilibrium.v13i2.1133","DOIUrl":"https://doi.org/10.24269/ekuilibrium.v13i2.1133","url":null,"abstract":"This paper analyses trade balance in Indonesian economy by using Indonesia input-output tables for the year 2000, 2005, 2010 and 2014. The results showed that, firstly, Indonesian export had been increased significantly during the year of study. Secondly, Indonesian import had also increased significantly during the year of study. Important sectors and countries’ trade partners of export and import had been indicated. Thirdly, trade balances in Indonesia economy were surpluses in all years of the study. Sectors and countries in which trade balances were deficits and surpluses had also been clearly indicated.","PeriodicalId":55751,"journal":{"name":"Ekuilibrium Jurnal Ilmiah Bidan Ilmu Ekonomi","volume":"65 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86087860","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":"Compensation Analysis on The Performance Of Employees Of The Public Work Of Civil Work And Regional Spatial District Nganjuk Regency","authors":"M. Bawono","doi":"10.24269/EKUILIBRIUM.V13I2.1258","DOIUrl":"https://doi.org/10.24269/EKUILIBRIUM.V13I2.1258","url":null,"abstract":"Natural resources in the mining sector are one of the natural resources in Indonesia. The sector produces various types of mining commodities that have different economic values. Ngawi Regency is one of the regions in East Java Province which has potential in the mining sector. One of the potential of the mine is group C excavation material. Since the construction of toll roads in the Ngawi Regency area, demand for mining products in the form of class C excavation materials as materials for toll road construction has increased rapidly. This has encouraged the growth of mining businesses in the region. Mining activities or businesses in addition to having a positive impact, such as the absorption of labor, also cause various negative impacts that affect the welfare of the community. Employment in the mining sector is indeed wide open which then causes people to switch from various sectors of employment to employment in the mining sector. The shift of employment to the mining sector has an impact on rising levels of income. However, this does not significantly affect the level of community welfare.","PeriodicalId":55751,"journal":{"name":"Ekuilibrium Jurnal Ilmiah Bidan Ilmu Ekonomi","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85283012","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":"Peningkatan Ketahanan Pangan Melalui Penguatan Kelompok Tani","authors":"Barokatuminalloh Barokatuminalloh, Neni Widayaningsih, Diah Setyorini Gunawan","doi":"10.24269/ekuilibrium.v13i2.1015","DOIUrl":"https://doi.org/10.24269/ekuilibrium.v13i2.1015","url":null,"abstract":"The research is based on the low household food security in Banyumas regency. One way to improve it is by empowering farmer groups. The growing group of farmers is \"Minasari\". focuses on the analysis of farmer group strengthening aspects. Strengths: have fish seeding certificate, access to information, training on fish feed, high confidence level. Weaknesses: low education level, unstable members, lack of response to information, marketing difficulties. Opportunities: \"Minapolitan\" Policy, the existence of KSU \"Ngudi Rahayu\"; buffer Beji Village. Threats: fishponds are narrow, depending on the weather, no follow-up after training, no bargaining position, and no cooperation with other parties.","PeriodicalId":55751,"journal":{"name":"Ekuilibrium Jurnal Ilmiah Bidan Ilmu Ekonomi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83052775","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":"Macro Economy, Fluctuation of Rupiah Exchange Rate on American Dollars at The Time and Before Jokowi Government","authors":"Lilik Sulistyowati, H. Ahmadi","doi":"10.24269/ekuilibrium.v13i2.638","DOIUrl":"https://doi.org/10.24269/ekuilibrium.v13i2.638","url":null,"abstract":"The rupiah exchange rate against the US Dollar penetrated the highest figure at Rp. 14,728, - during the reign of Jokowi, so it is necessary to discuss the anticipation of rupiah depreciation against the US dollar. Quantitative data types, secondary data (www.bps.go.id), (www.bi.go.id),Rupiah exchange rate against US dollar, inflation, Interest Rate, Money Supply,Import, Export. Sampling technique is sample saturated, this study uses monthly time series data period before Jokowi government starting from October 2013 until October 2014, and in the reign of Jokowi November 2014 until November 2015, Data analysis techniques using the test of Normality and Test Paired sample T-Tes ,T-test Result of research that there is no difference of inflation, interest rate, money supply before and after Jokowi government, while Export and Import there is difference before and after Jokowi government, whereas t test before Jokowi Government known only interest rate only influence the rupiah exchange rate on USDollar, while after Jokowi government variable inflation, interest rate, money supply, Export, import, no Significant.","PeriodicalId":55751,"journal":{"name":"Ekuilibrium Jurnal Ilmiah Bidan Ilmu Ekonomi","volume":"67 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84085656","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":"Optimalisasi Sumber Dana Pada Amal Usaha Muhammadiyah Wilayah Gorontalo","authors":"L. Radjak, Felmi D. Lantowa","doi":"10.24269/ekuilibrium.v13i2.657","DOIUrl":"https://doi.org/10.24269/ekuilibrium.v13i2.657","url":null,"abstract":"This study aims to determine and analyze the optimization of funding sources at a business charity Muhammadiyah (AUM) Gorontalo region with a long-term goal is the accountable financial management in AUM. This research was conducted on AUM in Gorontalo Region using descriptive qualitative approach. Data collection is done through observation, interview, and documentation. Based on the results of the study can be seen in the financial management AUM financial management has been based on ART Muhammadiyah in accordance with Article 7 paragraph 2 AD Muhammadiyah and for the system of recording each AUM different this is seen in terms of recording financial statements of the overall business charity that became the sample research, the only one implementing the system of recording based on PSAK No. 45 namely Muhammadiyah University of Gorontalo and if in review in terms of optimization of fund sources from the business charity that the research sample has not been optimal in the source of funds because it still relies solely from government and college grants for college level and not optimal in developing a business unit which will increase the source of business charity funds.","PeriodicalId":55751,"journal":{"name":"Ekuilibrium Jurnal Ilmiah Bidan Ilmu Ekonomi","volume":"184 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73298564","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}