Ekuilibrium Jurnal Ilmiah Bidan Ilmu Ekonomi最新文献

{"title":"The Effect of Enviromental Uncertainty and Tax Avoidance: The Role of Managerial Ability in Emerging Country","authors":"Hanny Purnomo, R. Eriandani","doi":"10.24269/ekuilibrium.v18i1.2023.pp72-82","DOIUrl":"https://doi.org/10.24269/ekuilibrium.v18i1.2023.pp72-82","url":null,"abstract":"Taxes play an essential role in state funding. As something that is not profitable for the company, it usually encourages efforts to reduce taxes by doing a tax avoidance. This study aims to determine the effect of environmental uncertainty on tax avoidance and to determine the managerial ability to weaken the effect of environmental uncertainty on tax avoidance. This study using SPSS, 458 samples used in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2016 – 2020. The results of this study indicate that environmental uncertainty affects tax avoidance and managerial ability strengthens the effect of environmental uncertainty on tax avoidance. The result may be due to the large influence of environmental uncertainty in the company so that the risks obtained are difficult for managers to overcome.","PeriodicalId":55751,"journal":{"name":"Ekuilibrium Jurnal Ilmiah Bidan Ilmu Ekonomi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72642334","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":"Determinants of the Successful Digital Campaigns on Zakat: an Analysis Based on Islamic Marketing Perspective","authors":"Juliana Nasution","doi":"10.24269/ekuilibrium.v18i1.2023.pp94-109","DOIUrl":"https://doi.org/10.24269/ekuilibrium.v18i1.2023.pp94-109","url":null,"abstract":"Zakat campaigns have taken place from time to time in various phases of muslim history. The zakat campaign has been said to be effective, but evidence in Indonesia shows that the zakat literacy of muslim communities is not yet high, they also tend to choose to distribute zakat directly, and there is a wide gap between the potential and reality of zakat collection. This study aims to examine the determinants that influence the success of a digital zakat campaign, consisting of content or messages in the zakat campaign, amil or zakat campaigners, campaign target digital literacy, social media as a campaign platform, and campaign methods. This research is a quantitative research, with respondents consisting of 100 muzakki (zakat donator) at LAZ Dompet Dhuafa Waspada North Sumatra, Indonesia. Data analysis techniques using descriptive statistics and SEM-PLS using SmartPLS 4.0 software. The results of the study show that content and social media have an effect but not significant on the success of the zakat digital campaign. Meanwhile, the amil factor and campaign method have a significant effect on the success of the zakat digital campaign. Meanwhile, digital literacy has a negative and insignificant effect on digital zakat campaigns. The results of this study indicate the importance of amil positioning in the success of the zakat campaign. This study proposes that zakat institutions cadre their own amil celebrities.","PeriodicalId":55751,"journal":{"name":"Ekuilibrium Jurnal Ilmiah Bidan Ilmu Ekonomi","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77959664","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":"Sustainable Business Development Via Applying an Online Business Model for Gaining Benefit in Economics, Education, and Social Network","authors":"R. A. Purnomo, O. Malynka, A. Prananto","doi":"10.24269/ekuilibrium.v18i1.2023.pp1-10","DOIUrl":"https://doi.org/10.24269/ekuilibrium.v18i1.2023.pp1-10","url":null,"abstract":"Regional  development  includes  infrastructure  and  information technology.  Infrastructure,  Information  and  Communication Technology  (ICT)  is  worse  in  rural  areas  and  small  towns  in Indonesia. One of such areas is the village of Menowo located in Magelang, Central Java Province, Indonesia. The purpose of this research is to study a contemporary phenomenon of  the Blogger Village within its real-life content. In this research, a case study is described: a young man who was born in the village has started an “online  business  community”.  Now,  people  call  the  Village Menowo “The Blogger Village”. Since 2014, more than 50 people in  the  Blogger  Village  have  got  their  own  revenue  accounts  for hundreds  of  thousands  of  U.S.  dollars  per  month.  The  Blogger Community  has  contributed  to  reducing  unemployment  in  the village.  The  study  has  found  that  the  Blogger  Community  can provide  additional  income  for  Magelang  SMEs.  Magelang  SMEs can use the profit margin of their businesses to update hardware and  software  including  Internet  information  sources  from anywhere.  The  study  provides  new  information  related  to  the regional  development,  local  development,  and  complement economic  empirical  studies  of  a  research  that  has  been  done before.  The  applied  research  is  beneficial  for  the  Government  of Magelang  to  determine  and  develop  policies  of  the  regional economic development of Magelang and to establish appropriate programs  and  activities  for  developing  the  economy  of  the  area. The  research  will  also  help  eliminate  the  overlap  among  the existing  rules  both  at  central  and  local  levels,  as  well  as  among sectors and agencies. ","PeriodicalId":55751,"journal":{"name":"Ekuilibrium Jurnal Ilmiah Bidan Ilmu Ekonomi","volume":"42 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74095207","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":"Personal Role in the Mediation of Entrepreneurship Education on Interest in Entrepreneurship","authors":"R. Rismawati, Nurhaedah Nurhaedah, Syed Norris","doi":"10.24269/ekuilibrium.v18i1.2023.pp11-21","DOIUrl":"https://doi.org/10.24269/ekuilibrium.v18i1.2023.pp11-21","url":null,"abstract":"This study has a purpose to analyze (1) To find out and explain the influence  of  Entrepreneurship  Education  on  Personal Management Students S1 at Stiesia Surabaya, (2) To find out and explain the Personal Influence on Interest in Entrepreneurship, (3) To  find  out  and  explain  the  influence  of  Entrepreneurship Education  on  Entrepreneurial  Interests  of  Management  S1 Students  at  Stiesia  Surabaya,  (4)  To  find  out  and  explain  the influence  of  Personal  roles  in  mediating  Entrepreneurship Education  on  Entrepreneurial  Interests  of  Undergraduate Management Students at Stiesia Surabaya. This research belongs to  the  type  of  research  in  the  category  of  explanatory  research, which  is  to  explain  a  relationship  between  variables  through hypothesis testing. The research sample amounted to 125 people. The  sample  in  this  study  using  the  census  method.  In  order  to analyze  the  data  the  author  uses  the  statistical  technique  Partial Least Square (PLS). The results of the research from the results of data  analysis  using  the  statistical  partial  least  square  (PLS) technique  which  can  be  seen  from  the  results  of  data  analysis which states that Entrepreneurship Education has a positive and significant influence on Personal, Personal can have a positive and significant  influence  on  Entrepreneurial  Interest.  positive  and significant  influence  on  Entrepreneurial  Interest  and Entrepreneurship  Education  indirectly  (through  the  Personality variable) significantly influence the Entrepreneurial Interest of S1 Management Students at Stiesia Surabaya.","PeriodicalId":55751,"journal":{"name":"Ekuilibrium Jurnal Ilmiah Bidan Ilmu Ekonomi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91261777","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":"How does the PEN Program Affect the Sustainability of MSMEs: A Case Study in Bantul","authors":"N. Andriyani, H. Maulana, A. N. Salam, Frisca Marta Utami, Alivia Nabila Kinasih, Syarif Ardiansyah, I. Iskandar","doi":"10.24269/ekuilibrium.v18i1.2023.pp110-119","DOIUrl":"https://doi.org/10.24269/ekuilibrium.v18i1.2023.pp110-119","url":null,"abstract":"The Indonesian economy has faced a pandemic for the last two years. The Covid-19 pandemic is the starting point for implementing digital technology for MSMEs. MSMEs and the government maintain the sustainability of MSMEs, which are one of the pillars of the economy. This study aims to analyze the impact of digital technology implementation, human capital and PEN program in maintaining business sustainability directly or through competitive advantage. The object of research is culinary MSMEs in Bantul Yogyakarta Regency. SEM PLS is employed to estimate the primary data by using WARPS PLS 6.0 application. The results revealed that digital technology variables could directly affect business sustainability. Meanwhile, human capital and the PEN program affect business sustainability through competitive advantage. The results suggest government extend the fiscal stimulus.","PeriodicalId":55751,"journal":{"name":"Ekuilibrium Jurnal Ilmiah Bidan Ilmu Ekonomi","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87977867","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":"Understanding Management Marketing in Digitalization and Automation Times","authors":"R. Rudianto, Misrofingah Misrofingah, Diansanto Prayoga, J. Juliana, Saipul Al Sukri, Kok Shiong Pong","doi":"10.24269/ekuilibrium.v17i2.2022.pp110-121","DOIUrl":"https://doi.org/10.24269/ekuilibrium.v17i2.2022.pp110-121","url":null,"abstract":"This study discusses some of the latest trends in business marketing governance in the era of Automation by emphasizing what is happening in business today compared to the past. This study is based on published data in the literature and internet-based data from various research articles, newspaper reports, and various website sites that actively discuss marketing trend issues in digital technology days. We understand that the business now and in the past still have the same goal, but what makes the difference is the marketing work system that used to be conventional but has now switched to digital, namely by optimizing internet searches that are based on marketing objectives, all marketing content and all information related to trading electronics became the main discussion to get an understanding of marketing management governance in the era of all-technology. We then studied the electronic data search method carefully and concluded that the point was that we got the findings as an answer to this royal question reported qualitatively. Based on the data exposure and discussion, we can inform the audience that today's business managers must understand how to influence consumers to win marketing by minimizing marketing costs so that companies get profits and their business continuity. Thus, it is hoped that this study will obtain results helpful in developing business marketing science in the digital era compared to traditional marketing techniques.","PeriodicalId":55751,"journal":{"name":"Ekuilibrium Jurnal Ilmiah Bidan Ilmu Ekonomi","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73558844","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":"Evaluation of the Success of the Digital Marketing Implementation of the Reyog Ponorogo Equipment with the Wijayanto Information's System Success Model Approach and Millennial Culture as a Moderating Variable","authors":"Heri Wijayanto, Alip Sugianto, Ekapti Wahjuni Djuwitaningsih","doi":"10.24269/ekuilibrium.v17i2.2022.pp149-157","DOIUrl":"https://doi.org/10.24269/ekuilibrium.v17i2.2022.pp149-157","url":null,"abstract":"This study aims to evaluate the success of the Ponorogo reyog digital marketing system using the Wijayanto Information System success model approach, and the value of millennial culture as a moderating variable. The method used is a quantitative research approach, with a sample of 250 respondents, namely users at start-up reyogku.com and ukmreyog.solution17.com. data analysis using SEM. The results showed that product quality had an effect on use, use had an effect on benefits, and millennial cultural values moderated the quasi, influence of product quality on digital marketing use of Reyog Ponorogo devices. recommendations from the results of this study are the need for digital literacy for reyog Ponorogo craftsmen so that they are able to do marketing through digital marketing, millennial culture in trading products that have historical or cultural values has an important role, so it is necessary to instill cultural values in the millennial generation through digital media.","PeriodicalId":55751,"journal":{"name":"Ekuilibrium Jurnal Ilmiah Bidan Ilmu Ekonomi","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76666109","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":"Credit Guarantee the National Economic Recovery Program (PEN) for MSMEs: A Case Study of MSMEs for Bank Pembangunan Daerah DIY","authors":"M. S. Nasir, Mahrus Lutfi A.K., N. Andriyani, A. Wibowo, Yolanda Oktaviani","doi":"10.24269/ekuilibrium.v17i2.2022.pp158-170","DOIUrl":"https://doi.org/10.24269/ekuilibrium.v17i2.2022.pp158-170","url":null,"abstract":"In recent months the world has been shocked by a deadly virus, namely Coronavirus Disease 2019 or better known as the COVID-19 virus, which causes a health crisis and an economic crisis. National Economic Recovery or PEN is one of the policies to improve the country's economic conditions due to the COVID-19 pandemic which has a systemic impact. The impact affects almost all sectors, including the Micro, Small and Medium Enterprises sector. This study aims to analyze credit guarantees on MSME income in Daerah Istimewa Yogyakarta (DIY). This study uses a qualitative descriptive method, with UMKM recipients of PEN program assistance through Bank BPD DIY as respondents. The collection technique was through interviews and questionnaires with a total sample of 30 respondents and selected based on the purposive sampling method. The rate of return and the questionnaire that can be processed is 100%. From the results of interviews that have been carried out, it was concluded that in general new working capital credit guarantees help entrepreneurs in recovering MSME businesses due to being affected by COVID-19. The results of this study are in accordance with the Government's target that the assistance in credit guarantees helps micro-enterprises to increase their business income.","PeriodicalId":55751,"journal":{"name":"Ekuilibrium Jurnal Ilmiah Bidan Ilmu Ekonomi","volume":"13 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87021601","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 Role of Stakeholders in Sustainable Tourism using Mactor Analysis: Evidence from Kragilan's Top Selfie, Magelang, Indonesia","authors":"E. Gravitiani, Ika Alicia Sasanti, Rebbeca Cindy Sartika, M. Cahyadin","doi":"10.24269/ekuilibrium.v17i2.2022.pp102-109","DOIUrl":"https://doi.org/10.24269/ekuilibrium.v17i2.2022.pp102-109","url":null,"abstract":"Sustainable tourism development has to pay attention to social, economic, and environmental factors, which is essential in supporting the Sustainable Development Goals (SDGs). The key actors' involvement in tourism development determines its success. This study aims to analyze the strength and convergence between stakeholders or actors who play a role and are involved in the development of Top-Selfie in Kragilan, Magelang, Indonesia, especially from the strategic issues of Increasing Income, Expanding Employment, Increasing Tourists, Poverty Reduction, and Maintaining Local Wisdom, Infrastructure Development, and Pine Forest Conservation. In-depth interviews were conducted with seven important actors, namely (1) The Youth, Sports, and Tourism Office, and (2) the Mount. Merbabu National Park, (3) the village government, (4) the Tourism Awareness Group, (5) Visitors, (6) Local Communities, and (7) Business Actors. The result is the Youth, Sports, and Tourism Offices, Mount. Merbabu National Park and tourism awareness groups are the main actors in developing sustainable tourism in Kragilan's Top Selfie.","PeriodicalId":55751,"journal":{"name":"Ekuilibrium Jurnal Ilmiah Bidan Ilmu Ekonomi","volume":"144 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72541165","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":"Stakeholders Approach in Halal Tourism Development Strategy: A Case Study in Ponorogo District","authors":"Muhammad Ridlo Zarkasyi, D. Kurniawan, F. Anggara","doi":"10.24269/ekuilibrium.v17i2.2022.pp171-181","DOIUrl":"https://doi.org/10.24269/ekuilibrium.v17i2.2022.pp171-181","url":null,"abstract":"The contribution of Muslim-friendly tourist sector, or halal tourism, towards the growth of economy have been significantly increasing for the past five years. Indonesia occupies the top five of outbound Muslim Travel Countries. This country has natural resources and cultures that are related to Islamic world thus it is ready to turn into halal tourism destination. However, there is still a gap in understanding of halal tourism that some parties deny to carry halal tourism theme in various province nor areas in Indonesia. Hence, there is no good awareness of halal tourism in Indonesian society. Therefore, a strategy to develop halal tourism in Indonesia is enormously needed. This study aims to arrange a strategy in halal tourism development using stakeholder approach. This was a descriptive qualitative study that the data collection technique used primary data through focus group discussion with 30 speakers consisting of stakeholders; government, Department of Tourism and Culture, academicians, media, tourism business sector, and the societies. The results showed that Governments need to have clear concepts, indicators, and rule related to halal tourism. They also needed to build awareness to the relevant stakeholders of halal tourism concept. It was then followed by the tourism business sector that needed to get empowerment in a sustainable program to inform them about halal tourism concept. To academician, they could participate in researches about various strategies to develop halal tourism and collaborate in training, mentoring, and monitoring the implementation of halal tourism by tourism business sector and other stakeholders. The tourists also required to get education related to the importance of halal tourism thus they could promote, give testimonial experience about halal travel, appreciate the halal tourism, and went viral for it. Moreover, the societies needed to be empowered in increasing the tourism potentials around them, as well as given opportunities to collaborate with tourism business sector, and synergize with the other stakeholders. As for the media or press, they needed to be more active in promoting, giving information related to the existence of halal tourism in Ponorogo district since the help of the media brought positive impacts to gain the attentions of not only local travelers but also overseas tourists to visit Ponorogo tourism objects.","PeriodicalId":55751,"journal":{"name":"Ekuilibrium Jurnal Ilmiah Bidan Ilmu Ekonomi","volume":"18 4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83906092","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}