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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 4 (2009)" : 7 Documents clear

DESENTRALISASI, SISTEM PENGENDALIAN AKUNTANSI DAN KINERJA DINAS PADA PEMERINTAH KOTA PALANGKA RAYA Wahyudin Noor
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 4 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This paper reports the results of a study which was conducted in government offices in Palangka Raya and investigated the relationships between (a) decentralization and the use of accounting control systems, (b) the use of accounting control systems and government office performance, and (c) the decentralization and government office performance. The performance was assessed using the heads of office perception of their office (unit's) performance. Samples taken in the research, were involved government offices in Palangka Raya. Analysis units utilized were the heads of offices, since they were mostly involved in budget processing in the offices. Data were collected through questionnaires, out of 112 questionnaires sent, only 66 questionnaires could be processed. The answers of the respondences are analyzed by using path analysis. The result showed that decentralization and accounting control system influence the performance. But empirically result shows that decentralization had no significant effect on performance. This study indicated that accounting control system was a mediator in the relationship between decentralization and performance

PENGARUH PENERAPAN STRATEGI OUTSOURCING DAN STRATEGI CORE COMPETENCY TERHADAP KINERJA KEUANGAN PERUSAHAAN Dian Imanina Burhany
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 4 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

To survive and win in tight competitive business environment nowadays, a company must develop and implement the proper strategies. Strategy outsourcing, the strategy where company transferring some of organization’s activities to outside providers, and strategy core competency, the strategy where company concentrate its own resources on a set of core competencies, are two strategies can help company to improve its performance. The purpose of this research is to measure the effect of application strategy outsourcing and strategy core competency on company financial performance. The research is performed to nine BUMN which have head office on Bandung City. Respondents are the vice presidents and the heads of strategic planning department of the companies. Data analysis to test the hypothesis is multiple regression analysis by exercising software SPSS 12.0 for Windows. The result of this research shows that simultaneously application strategy outsourcing and strategy core competency have positive and significant effect on all financial performance indicators of BUMN which have head office on Bandung City. But partially, application strategy outsourcing has significant effect only on ROE and NPM indicators but has not significant effect on ROA indicator, while strategy core competency has not significant effect on all financial performance indicators

PERBEDAAN KECERDASAN EMOSIONAL, PERILAKU BELAJAR dan TINGKAT STRES MAHASISWA AKUNTANSI JUNIOR DAN SENIOR Fidiana Fidiana; Lydia Setyawardani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 4 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The objective of this paper is to test empirically emotional intelligence and learning behaviour that influence stress as dependent variable and to prove the differences of stress level, emotional quotien, and learning behavior among junior and senior students. Population of this study are students at Accounting Department of Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Based on purposive sampling and convenience sampling method there are 306 accounting students as sample of the research. Hypotheses were tested using multiple regression analysis model and Mann-Whitney U test. Based on model used, the results with F-test or Anova provide evidence that both emotional intelligence and learning behavior have significant influence on stress. Based on the Mann-Whitney U test, there are significant differences of stress level, emotional quotien, and learning behavior among junior and senior students. The limitation of this paper is the population just consists of STIESIA students, so the results can not be generalized

EFEK PENGUMUMAN KEBIJAKAN DIVIDEN TERHADAP RETURN SAHAM YANG TERGOLONG JAKARTA ISLAMIC INDEXS Endri Endri
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 4 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This research aims to test dividend signaling theory in the Jakarta Islamic Index groups. Signaling theory states that dividend policy has information content that can influence to share price. This research usesamples in the form of company allocating dividend for period 2006-2007 which listed on Jakarta Islamic Index. Final samples which are utilized in this research are equal to 12 firms observation. Using the event-study method, the result of our research shows that at the significant level of 5%, there is only one working days which yield the abnormal return that is significant at the dividend announcements. Those are the sixth day before the event date with the value of 0.00889 or around 0.9%. The final conclusion is that stock price will negatively reacted to the announcement of dividend. Overall, the evidence tends to support the dividend irrelevancy hypothesis, but does not provide a support for the signaling theory. Evidence also indicates that dividend payment does not signal any information to the investors, which needs to be further investigated.

PENGARUH ORIENTASI PEMBELAJARAN, KEMAMPUAN DAN ORIENTASI PASAR TERHADAP STRATEGI BISNIS DAN KINERJA KEUANGAN J.E. Sutanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 4 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

One indicator of company’s or business’s successfulness in the competition was the company or business must have competitive advantage that allowed the industrial company of foods and beverages yielding the superiority of production result than their competitors in the determining the strategy and financial performance continually. The population of this research was foods and beverages industry especially big and medium industrial company, which have multi-business and multi-products in the East Java area that consist of 1286 industrial companies of foods and beverages according to the Indonesian Business Field Classification (KLUI 15) years 2002. The data analysis technique used Structural Equation Modeling = SEM) with computer help used AMOS program 4.0 version. The research result indicated that: (1) teaching orientation has positive influence and significant toward the financial performance, (2) production capability has positive influence and significant toward the financial performance, (3) market orientation has positive influence and significant toward the financial performance , (4) teaching orientation has positive influence and significant toward the business strategy, (5) production capability has positive influence and significant toward the business strategy, (6) market orientation has positive influence and significant toward the business strategy, (7) simultaneously the influence of teaching orientation, production capability and market orientation toward business strategy and financial performance was proper as the created model

DAMPAK PENERAPAN TEKNOLOGI INFORMASI ELECTRONIC DATA INTERCHANE TERHADAP KINERJA PERUSAHAAN FORWARDING Agus Agus Sunaryo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 4 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Electronic Data Interchane (EDI) is combination of computer technologogy and electronic which com help us to communication and serving document trafficbetween two side or more with the same time in fast and accurate. Mi – Trans Logistic corporation who starting to use EDI in its business operation, received a lot gains, Al thought in start its needed great investment and the up grade of the human resources. The gains are: repare the data lack; less paper and loose the face to face amount with customer because the document manufactured by the electronic so that be data will received efficiency and time efectivy, increase serving to consument beside that. The EDI impact are the custom document serving is easier and faste,. where before EDI it need stime 4 – 5 days, now can served only less 3 days, and the important thing is the image from the customer if the company are developed and bonafide and prestice.

PERSEPSI AKUNTAN PENDIDIK DI KOTA PADANG TERHADAP IDE PENGINTEGRASIAN MUATAN ETIKA DALAM KURIKULUM AKUNTANSI Henri Agustin; Lili Anita
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 4 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This research aims to describe perceptions of accounting lectures from 2 state universities in Padang (Universitas Negeri Padang and Universitas Andalas) about the idea integrating ethics into accounting curiculum. Data for this research were collected by using quessioner adopted from Fisher et al., (2005). As many as 42 quessioners (16 from UNP and 28 from UNAND) were returned back to the researchers, and then the collected data were analyzed using descriptive statistics tehniques. The research results proved that both accounting lectrures from UNP and UNAND were (1) stongly agree that ethical content should be embodied into accounting curriculum, (2) agree that ethical contents in accounting curriculum should be teached by a collaboration between accounting lectures and accounting practioners, (3) stongly agree that ethical conducts and moral obligations as an accountant were the main aspects that should be teached to accounting students, (4) agree that embodied ethical contents to every subjects in accounting curriculum was the best way in integrated ethics to accounting students, and (5) strongly agree that the best learning methods in integrated ethics for accounting students were using critical review on ethics articels and implementing those ethical values in every day life

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