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EKUITAS (Jurnal Ekonomi dan Keuangan)
Published by Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
ISSN : 2548298X     EISSN : 25485024     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Diterbitkan oleh Sekolah Tinggi ilmu Ekonomi Indonesia (STIESIA) Surabaya secara berkala (setiap tiga bulan) yaitu setiap Maret, Juni, September, dan Desember, dengan tujuan untuk menyebarluaskan hasil penelitian, pengkajian, dan pengembangan bidang ekonomi dan keuangan, khususnya bidang akuntansi, manajemen, pasar modal hukum bisnis, perpajakan, sistem informasi, serta bidang ekonomi dan keuangan lainnya. Artikel yang dipublikasikan dalam EKUITAS dapat berupa Artikel Penelitian maupun Artikel Konseptual (non-penelitian).
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 12 No 3 (2008)" : 7 Documents clear
STUDI KOMPARASI PRAKTEK TRANSPARANSI DALAM PENGELOLAAN PERUSAHAAN DAERAH PASAR SURYA SURABAYA Yuliastuti Rahayu
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 3 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2008.v12.i3.397

Abstract

Requirement of transparency in all sector is unavoidable, not only in governance but also at public company or regional company especially in carrying out the principles and appropriate policy in accordance with Good Corporate Governance standard.The good corporate governance principles determined by The Minister of ‘BUMN’ consist of: The transparency, Independence, Accountability, Responsibility and Fairness. In the case of transparency, ‘Bapepam’ give an example of the transparency practice for the public company. Some regulation of the transparency practice consist of: (1) Open information, (2) The quality of information, (3) The involvement of competence, (4) The supporter profession, (5) The limit of transaction material and the transaction of conflict interest, (6) Independent Commissary, and (7) Law Enforcement. The regional company of  ‘Pasar Surya’ is the public company owned by the local Government in Surabaya. The writer is interested in uncovering whether ‘Pasar Surya’ has done the transparency what society desires. As the comparison, the writer uses the base regulations of the transparency practice for the public company. The writer pays attention to the characteristic difference at each company. The transparency practice which ‘Pasar Surya’ has done is in accordance with The Regional Regulation and The Mayor’s Decision.Basically ‘Pasar Surya’ has done the transparency activity but it is necessary to re-examine to get the target of good corporate governance.
PERNYATAAN STANDAR AKUNTANSI KEUANGAN No. 46 DAN KOEFISIEN RESPON LABA AKUNTANSI Akhmad Riduwan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 3 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2008.v12.i3.393

Abstract

The objective of this study is to examine: (1) the difference of stock price change in the period before and after PSAK No.46 was implemented; (2) the effect of interperiod tax allocation based on PSAK No.46 on the earning response coefficient  (ERC); and (3) the ERC difference between companies which reported deferred tax income and companies which reported deferred tax expenses.The result of this study provide empirical evidence that: (1) stock price change in the period after implementing of the PSAK No.46 are higher than the period before the PSAK No.46 was implemented; (2) interperiod tax allocation based on the PSAK No.46 have negative effects on the ERC; and (3) earnings response coefficient (ERC) for companies which reported deferred tax income were not differ from companies which reported deferred tax expenses. The result of this study indicate that interperiod tax allocation based on the PSAK No.46 was succesfully improve the income statement informativeness and earnings quality. However, interperiod tax allocation based on the PSAK No.46 generate perceive noise embedded in the reported earnings. Therefore, additional disclosures are needed, particularly for economic substance of deferred tax income and deferred tax expenses reported in income statement.
ANALISIS FAKTOR AUDIT INTERNAL DAN PENGARUHNYA TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE Gusnardi Gusnardi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 3 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2008.v12.i3.394

Abstract

To implement the good corporate governance as it was expected, especially in the BUMN Tbk. in Indonesia, it is important to optimize the  role of internal audit. The purpose of this research is to explore the influence of internal audit partly and simultaneously on the good corporate governance at the state-owned companies (BUMN Tbk) in Indonesia.The data used in this research were primary data collected by questionnaires. The data analysis for hypothesis testing was the path analysis. This research done with research method of census by 13 at the state-owned companies (BUMN Tbk.) in Indonesia.  The data used in this research were primary data collected by questionnaires. Result of this research indicates that audit factors partly and simultaneously has influenced significantly to exercise on the good corporate governance at the state-owned companies (BUMN Tbk.) in Indonesia.
PENGUKURAN KINERJA DALAM BISNIS INTERNAL DAN KEUANGAN (Studi Kasus Pada Unit Bisnis PT ”Pabrik Sepatu” Sidoarjo) Musliki Musliki
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 3 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2008.v12.i3.395

Abstract

The study of PT Pabrik Sepatu Sidoarjo’s  performance process in the internal business and its finance was measured by using 3 phases of opinion approaches. The framework of the first opinion phase simply compared between actual budget on  each estimation of group in the loss and profit. The framework of the second opinion phase used management approach by the variant analysis. The analysis is to know each product performance because there are different  characteristic  and results of  operational profit . And in the third phase will be used as an analysis strategic focus. This focuses the cost analysis concept and control operation for strategy followed.The results  indicate that product 1 has good enough performance, and product 2 have less gratify performance, while product 3 is  very gratifying. This matter affirm that the variance analysis strategic focus represent the appliance of the performance measurement which can give the significant information for the company management 
PENGARUH KREATIVITAS DAN TRADE EXHIBITION TERHADAP INOVASI BERKELANJUTAN DAN KINERJA PEMASARAN SENTRA INDUSTRI KECIL MEBEL KAYU DI KABUPATEN MADIUN Sonang Sitohang
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 3 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2008.v12.i3.391

Abstract

The research aims are to analyze and test the influence of creativity and trade exhibition toward extended innovation and market performance of  small industry of wood furniture cluster in Madiun region. Population are 103 entrepreneurs of wood furniture. Research method uses complete enumeration. Main instrument used in data collection relates to questionnaire through structure 5-points of Likert Scale. Data analysis used is Structural Equation Modeling (SEM) to ensure the causality between previous variable involved validity, reliability test and confirmatory factor analysis. The test requires criterion.The results of research indicate that creativity and trade exhibition significantly influence the extended innovation and innovation significantly influence the market performance, furthermore, both creativity and trade exhibition significantly influence the market performance of small Industry of wood furniture cluster in Madiun. 
PERANAN INDUSTRI PENGOLAHAN KRIPIK ”TEMPE GETI” DALAM MENGGERAKKAN PEREKONOMIAN DAERAH NGAWI Dedy Kunhadi; Wulandari Harjanti
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 3 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2008.v12.i3.396

Abstract

Family income can be added through a manufacture industry e.g. Kripik Tempe Geti. The purpose of this article is to analyze the process of Kripik Tempe Geti business advisability and the role of Kripik Tempe Geti industry in the territory economy. This research was held in Ngawi on 2007. The collecting data is done by intensive interview to the Kri[pik Tempe Geti industry. The data collected was analyzed in a descriptive quantitative. The analysis shows that Keripik Tempe Geti industry has a big chance to be expanded. The process of Kripik Tempe Geti is suitable done by score Benefit/Cost at 0.62 ratio. As seen from the growth of territory economy, Kripik Tempe Geti industry has given working chance for the people in Ngawi, just like from the supplying of the row material, production process, or from the marketing side. The increase of the household income from Kripik Tempe Geti industry reach out at 2,064,375 Rupiahs per months, besides it also can increase the income of the market doer such as motorcycle driver (ojek) or food small shop.
STUDI KOMPARASI PEMBERIAN KREDIT PKM TERHADAP PENINGKATAN DAYA SAING USAHA KECIL SEPATU DALAM MENGHADAPI SERBUAN PRODUK CINA DI KABUPATEN SIDOARJO Sigit Hermawan; Rifdah Abdiyah; Wisnu P Setiyono
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 3 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2008.v12.i3.392

Abstract

The objectives of the study are: (1) to identify the capital resources obtained by the shoes small businesses that get KPKM and those that do not in order to increase the competitive ability to cope with the Chinese products rush; (2) to compare the capital resources between the shoes small businesses that get KPKM and those that do not to cope with the Chinese products rush; and (3) to compare the competitive ability of the shoes small business that get KPKM and those that do not to cope with the Chinese products rush.The results of the study are: (1) the respondents have had various capital resources on the average, so that they do not only rely on the internal capital resources but also the external capital resources. Yet, most of them do not take the external capital resources from the legal organization, such as financial foundations, banks, and credit programs; (2) there is no real difference between UKM that has the capital resources for the shoes small business which get KPKM and those which do not; and (3) UKMs on the average are able to compete to cope with the Chinese products rush.

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