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EKUITAS (Jurnal Ekonomi dan Keuangan)

ekuitas
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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

Search results for , issue "Vol 13 No 1 (2009)" : 7 Documents clear

ANALISIS FAKTOR TERHADAP LOYALITAS PENGUNJUNG RESTORAN KHUSUS KAWULA MUDA JALAN KALIURANG KM. 5,6 YOGYAKARTA Siti Rokhmi Fuadati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 1 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

In the city, restaurant is one of significant infrastructure, both for business and tourism. The competition of restaurant business is increasing and more interesting. This competition motivates the owners of restaurants to perform its unique. They have to be consumer-oriented. Brand loyalty is a strategic value for the company. In order to achieve Brand Loyalty, the owners should consider several factors. This research identifies and analyzes the factors which influence consumer in selecting restaurant and brand loyalties. The restaurant segmentation’s is the youth, with the age between 20-35 years old, with middle up status.The results of the research shows that the consumer perception in food and beverage, facilities, locations, price and services, the unique of ambiences, comfortable, and advertising have significant roles in influencing consumer’s loyalty. From all these factor, the unique ambience in Dapur Resto Yogyakarta achieved the highest attention from the youth, especially in Jln. Kaliurang KM. 5,6. The consumer may have meal and beverage while having the unique ambience in a restaurant, completed with others supporting facilities.

PERSEPSI MAHASISWA SENIOR DAN JUNIOR TERHADAP PROFESI AKUNTAN Lydia Setyawardani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 1 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this research is to observe the perception among senior and junior students about accounting profession and the different perception between senior students and junior students regarding accounting profession at regular program in STIESIA Surabaya. This research shows that at regular program, the perception of senior students towards accountant as a profession is lower than junior students. Although the differences are not significant; the research shows that the more senior students get the accounting education, the more they do not like accounting and do not want to have a career as an accountant. It might because the students still do not understand the role the accounting profession play in the environment and accounting profession is not an interesting and doesn’t give them with big salary. But the uniqueness of this research is, the senior students still do not understand that a professional accountant will not work by him or herself. They will always work as team work, and always need the partners or assistants.

WACANA DAN PRAKTIK ETIKA AKUNTAN PUBLIK DALAM STRUKTURASI (+SQ) Unti Ludigdo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 1 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This research aims to understand the ethical discourse and practice of the professional accountants in a public accounting office (KAP) area. Hence, it is developed with the basis of interpretive paradigm. To explore the comprehensive meaning of ethics in everyday practice, writer used a collaborative theory (ethno methodology, structural and spiritual intelligence or SQ). This research shows two indications. First, in the KAP’s management is more informal climate and the managing partner has a strong strength change in the organization. In the framework of ESQ, it can be understood that the informal pattern developed was the manifestation of the chief’s internal dimension which are not always based on a certain convention, a flexible behavior, a tendency to maintain life quality inspired by visions and values, self tendency to see the relationship between lots of things (to view in a “holistic” way). Second, the structural pattern is not only rolling in the context of interaction between human being and organization, but also in the context of social environment setting. With an informal pattern developed in a KAP, the discourse and practical of ethics which is developed here is coming from the chief’s effort and shared of value personally. While, this effort is inseparable from the social context coped with this individual and organizational context. Especially, ethical practice is always happened because the existence of a strong external pressure from multiparty.

PROSES PENYUSUNAN ANGGARAN DAN PENILAIAN KINERJA DITINJAU DARI ASPEK PERILAKU (Studi Kasus Pada Perguruan Tinggi Swasta ”X” Di Surabaya) Endang Dwi Retnani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 1 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study intends to find out the impact of planning and budgeting processes and performance measures on the behaviour of the responsibility center managers employed in a private university “X”. Method used in this study was qualitative research approach. The results showed that planning and budgeting submission processes with a bottom up participative approach influenced the behaviour of the responsibility center managers. Their appreciation and togetherness feeling was developed, as well as their commitment to execute the planned program and budgeting. Secondly, in the case that the approved planning and budgeting was implemented not as expected and planned without any explanation yielded a negative behaviour to the central managers that were shown by their less optimum potential works or with no action at all. Thirdly, financial performance measured with variant analysis was not reflecting the real performance of the responsibility center managers. The fact could cause misinterpretation of the management and also negative impact. It brought frustration among the responsibility center managers who actually had good performance. Furthermore, performance measurement, that is mainly based on financial aspects and neglecting non financial ones, influenced the reluctance of the responsibility center managers who just considered short term purposes and reluctant to make innovation. And last, by following steps suggested in the Balanced Scorecard, it could be able to define the Key Performanc Indicators of responsibility center managers with taking into consideration either financial or non financial aspects.

NILAI-NILAI FUNDAMENTAL DAN PENGARUHNYA TERHADAP BETA SAHAM SYARIAH PADA JAKARTA ISLAMIC INDEKS Fidiana Fidiana
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 1 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The objective of this research is to examine influenced fundamental variables (leverage, earnings variability, accounting beta, earnings per share, price earnings ratio, price book value, dividend yield, and trading volume) on syariah stock beta as proxy of systematic risk. Samples used in this research are selected using purposive sampling from public companies of Jakarta Islamic Index (JII) from 2001-2005.The research tested hypotheses by using multiple regression analysis models. Based on model used, the results with F-test or ANOVA show that fundamental variable significant influence on syariah stock beta. The results also show that from the eight factors of fundamental variable assumed to influence on syariah stock beta, there are four factors which partially show significant influence consist of: leverage, earnings variability, price book value, and trading volume

ANALISIS PENGARUH FAKTOR EKONOMI MAKRO TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIC DI BURSA EFEK INDONESIA Musthafa Musthafa
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 1 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Stock investment is different from saving investment, deposits or foreign exchange, because stock investment always encounters many investors with their various profit expectations. Each stock investor has always to monitor the latest stock assurance development and observe the stock flow in the stock markets carefully and thoroughly, because they influence the stock prices.Many factors influence the stock prices, including the seller or buyer psychological factor, company condition, interest rate, rupiah exchange rate against foreign currency, economic condition, government policies, inflation rate, the country’s political and safety condition, and many others. This study analyzes the influence of those factors on the stock prices and is entitled “An Analysis of the influence of Macroeconomic Factors on Stock Prices in Go Public Manufacture Companies in Indonesia Stock Exchange “.The population are 151 manufacturing companies, 116 of which were analyzed in 3 years (2005 – 2007). The result shows that macroeconomic (inflation, SBI rates and rate of exchange) variables have significantly influenced the stock prices.

POLA PENGEMBANGAN SEKTOR PEREKONOMIAN BERBASIS AGRIBISNIS DALAM PERSPEKTIF PEMBANGUNAN BERKELANJUTAN DI PROPINSI BALI Hardjono Hardjono
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 1 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Bali government has developing plan for non-agriculture economic sectors to support the development of agriculture sector. It aims to supports the growing of various economic productive activities, especially agro-industry activities from the upper sector to downstream sector.The objective of this research are 1) to identify which economic factor is needed to be developed imperatively; 2) which missing factor is needed to be injected by taking advantages from economic sector priority; based on superior comparative value, electric sector, gas and pure water have LQ (Location Quotient) and DLQ (Dynamic Location Quotient) agriculture sector shows superior comparative high LQ 1,154 and high DLQ 2,28; and also low CD (Coefficient of Dispersion) 0,11676 and low SD (Sensitive of Dispersion) 0,45654. Trading sector, hotel and restaurant LQ 1,865 and DLQ 0,53; low CD 0,83254 and very low SD 0,17500; transportation and communication show superior comparative high LQ 1,787 and DLQ 0,32; CD 0,39439 and SD 0,26056. Mining sector, the superior comparative is considered since it has high LQ and low DLQ. Building sector, superior comparative low LQ 0,634 and DLQ 0,61; CD 0,99908 and SD 0,03020; meanwhile finance, rent, and trading service has high LQ 0,847 and DLQ 0,413; CD 0,12581 and SD 0,26708; and service sector high LQ 1,603 and DLQ 3,02 and also for CD 0,09443 and SD 0,19257; which will disappear depends on the market mechanism.

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