Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) https://journal.uim.ac.id/index.php/equilibrium <p align="justify"><strong>Journal Wacana Equiliberium p-ISSN: <a href="https://portal.issn.org/resource/ISSN/2715-5056" target="_blank" rel="noopener">2339-2185</a>, e-ISSN: <a href="https://issn.brin.go.id/terbit/detail/1536306452" target="_blank" rel="noopener">2654-3869</a>&nbsp;</strong>is a national peer-reviewed open access journal published twice a year by Madura Islamic University in collaboration with the <strong><a href="https://aljebi.or.id/">Alliance of Journal Managers with Indonesian Integrity (ALJEBI) </a></strong>and the <strong><a href="https://www.iaijawatimur.or.id/kompartemen/kompartemen-iai-kapd-jatim/aliansi-jurnal-iai-kapd/">Indonesian Accountants Association (IAI) East Java Region</a></strong>. <strong>Journal Wacana Equiliberium&nbsp;</strong>Discourse Journal invites scientists and practitioners around the world to exchange and disseminate topics on Management Accounting, Financial Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Professional Ethics, Accounting Education, Taxation, Capital Markets and Investments, Financial Management, Innovation Management, Business Management, Accounting Information Systems which are oriented towards theory and practice as well as development and progress in all areas of accounting, systems, technology, auditing, behavior, management, taxation, capital markets and accounting education.</p> Unversitas Islam Madura en-US Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) 2339-2185 Mudharabah Sebagai Pembiayaan Modal Usaha Pada Petani Garam https://journal.uim.ac.id/index.php/equilibrium/article/view/1942 <p><em>The purpose of this study is to give an financing model in islamic perspective to the salt farmer. Salt farmers are able to gain access to capital through Islamic financial institutions because of the existence of an Islamic financing system based on the principle of profit sharing. This type of research is a qualitative-descriptive research. The data were collected using observation and direct interviews with salt farmers, official of Padelegan village, and the islamic financial institution. The results showed that the capital of salt farmers in Padelegan Village used their own capital and cooperation between land owners and salt farmers (cultivators). Land owners and salt farmers (cultivators) have actually implemented mudharabah contracts and the concept of profit sharing. Land owners and salt farmers need access to capital to overcome capital difficulties with mudharabah contracts through Islamic financial institutions</em></p> Yudhanta Sambharakreshna Fariyana Kusumawati ##submission.copyrightStatement## 2023-12-24 2023-12-24 11 02 88 102 10.31102/equilibrium.11.02.88-102 Analisis Pendapatan Asli Daerah Melalui Kontribusi Pajak Bumi Dan Bangunan Dalam Meninjau Peraturan Daerah Kabupaten Pamekasan https://journal.uim.ac.id/index.php/equilibrium/article/view/2330 <p><em>Rural and urban land and building tax or PBB-P2 is a regional tax as a source of original regional income. The aim of this research is to determine the contribution of Regional Tax and Land and Building Tax to local original income in accordance with Pamekasan Regency regional regulations. This research uses quantitative descriptive methods. This research looks at the contribution of regional taxes and land and building taxes to Original Regional Income (PAD) from 2016-2020. The results of this research show that regional taxes and land and building taxes make a very good contribution to PAD. Therefore, the role of regional taxes and PBB (P2) is needed in increasing PAD which is realized in regional regulations. Regional tax collection officers provide services by increasing the means of paying regional taxes so that the potential for regional tax revenues increases. The revenue department maintains a good relationship with collection officers so that they can supervise local tax collection to avoid fraud during collection.</em></p> R. Agoes Kamaroellah ##submission.copyrightStatement## 2023-12-24 2023-12-24 11 02 103 120 10.31102/equilibrium.11.02.103-120 The Role Of The Altman Z-Score Method To Predicate The Bankruptcy Of KUD Sumber Wangi Pamekasan https://journal.uim.ac.id/index.php/equilibrium/article/view/1687 <p><em>To meet the needs of life, the community relies on the KUD whose aim is to ensure the needs and welfare of the community with a people's economic movement based on people's and kinship. In its development, KUD also experienced difficulties in developing its business caused by: 1. Lack of understanding of cooperatives, resulting in misunderstandings; 2. Macro and political approach in cooperative development. The purpose of this study is to analyze the KUD whose condition is not good as an evaluation material and take the right strategy to improve future conditions. The research method is descriptive quantitative. The analysis tool uses the altman z-score method. The results showed that the KUD condition was in a safe position in 2017 to 2021 even though in 2019 it was in a gray area due to the covid period in that year which resulted in KUD having to work hard to improve its performance at that time</em></p> Wahyu Maulana Purwanto Purwanto Citra Larashati Surya ##submission.copyrightStatement## 2023-12-26 2023-12-26 11 02 121 131 10.31102/equilibrium.11.02.121-131 Implementasi ISAK 35 pada Organisasi Nirlaba https://journal.uim.ac.id/index.php/equilibrium/article/view/1684 <p><em>Akuntansi berperan pada segi pengelolaan keuangan suatu entitas semakin disadari oleh banyak pihak, baik entitas yang berorientasi laba ataupun non laba. Organisasi nirlaba sejak tahun 1997 diatur dengan Pernyataan Standar Akuntansi Keuangan (PSAK) 45. Namun mulai tahun 2019 PSAK 45 diganti dengan Interpretasi Standar Akuntansi Keuangan (ISAK) 35. Masjid Kampus dan Yayasan sebagai bagian dari Organisasi Nirlaba. Metode Penelitian dengan dokumen observasi, literatur dan wawancara. Kebutuhan sosialisasi dan pelatihan menjadi mendesak karena banyaknya ketidakpahaman perubahan dari PSAK 45 ke ISAK 35 sehingga akan membuat laporan menjadi lebih baik dan siap untuk di tampilkan. Objek Penelitian di Organisasi Nirlaba ada di beberapa tempat seperti yayasan DT Bandung, Happy Hearts Indonesia LSM dan beberapa sekolah dan masjid berbentuk yayasan. Hasil Penelitian yang dilakukan bahwa baru dilaksanakan sejauh 30 % dari data yang tersedia, sehingga masih jauh untuk melaksanakan ISAK 35.</em></p> Muhammad Setiadi Hartoko ##submission.copyrightStatement## 2023-12-31 2023-12-31 11 02 132 141 10.31102/equilibrium.11.02.132-141 The Role Of Inflation, Exchange, Exports And Imports On Economic Growth Of Qatar https://journal.uim.ac.id/index.php/equilibrium/article/view/1496 <p><em>Penelitian ini bertujuan untuk menganalisis bagaimana nilai tukar, inflasi, ekspor, dan impor mempengaruhi pertumbuhan ekonomi Qatar antara tahun 2000 dan 2020. Penelitian ini menggunakan regresi linier berganda sebagai metodologinya dan memperoleh data nilai tukar, ekspor, impor, dan inflasi. dari Bank Dunia. Temuan penelitian menunjukkan bahwa perubahan nilai tukar, inflasi, ekspor, dan impor semuanya berdampak pada PDB Qatar. Dengan kata lain, perbaikan pada faktor-faktor tersebut menyebabkan peningkatan PDB, sedangkan pengaruh negatif terhadap faktor-faktor tersebut mengakibatkan penurunan PDB. Selain itu, penelitian ini mengungkapkan korelasi positif antara nilai tukar Qatar dan pertumbuhan ekonominya. Artinya, ketika nilai tukar naik, maka tingkat pembangunan ekonomi juga meningkat. </em></p> Andi Triyawan Eko Nur Cahyo Royyan Ramdhani Djayusman ##submission.copyrightStatement## 2023-12-31 2023-12-31 11 02 142 147 10.31102/equilibrium.11.02.142-147 Pengaruh Kualitas Pelayanan Dan Kualitas Produk Terhadap Loyalitas Nasabah Dengan Kepuasan Nasabah Sebagai Variabel Mediasi https://journal.uim.ac.id/index.php/equilibrium/article/view/2275 <p>Tujuan penelitian ini adalah untuk mengetahui dan menganalisis mengenahi pengaruh kualitas pelayanan terhadap loyalitas nasabah dengan kepuasan nasabah sebagai variabel mediasi. Populasi dalam penelitian ini adalah nasabah di Bank syariah Indonesia cabang Malang sebanyak 245 nasabah. Sampel dalam penelitian ini 152 responden ditentukan menggunakan pendekatan Taro Yamane. Metode analisis dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa kualitas pelayanan tidak berpengaruh signifikan terhadap loyalitas nasabah, kualitas produk berpengaruh signifikan terhadap loyalitas nasabah, kualitas pelayanan berpengaruh signifikan terhadap kepuasan nasabah, kualitas produk berpengaruh signifikan terhadap kepuasan nasabah, kepuasan nasabah berpengaruh signifikan terhadap loyalitas nasabah, kualitas produk melalui kepuasan nasabahtidak mempunyai pengaruh yang signifikan terhadap loyalitas nasabah dan kualitas produk melalui kepuasan nasabah tidak mempunyai pengaruh yang signifikan terhadap loyalitas nasabah.</p> Siti Munfaqiroh Rizal Kurnia Sandi Lailatus Sa adah Lidia Andiani ##submission.copyrightStatement## 2023-12-31 2023-12-31 11 02 148 161 10.31102/equilibrium.11.02.148-161