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INDONESIA
EKUITAS (Jurnal Ekonomi dan Keuangan)
ISSN : 2548298X     EISSN : 25485024     DOI : -
Core Subject : Economy,
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).
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Articles 7 Documents
Search results for , issue "Vol 14 No 2 (2010)" : 7 Documents clear
PENGUATAN EKONOMI LOKAL MELALUI E-READINESS BERBASIS ONE VILLAGE ONE PRODUCT (OVOP) Muafi Muafi; Titik Kusmantini; Hendri Gusaptono
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 14 No 2 (2010)
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.y2010.v14.i2.278

Abstract

This research aims to test; (1) the influences of organizational eReadiness to success of development, (2) the influences of external eReadiness to success of development, (3) the influences of organizational eReadiness to eCommerce benefit, (4) the influences of external eReadiness to eCommerce benefit, and (5) the influences of succces development to eCommerce benefit. Survey method is applied in this research. The data primary and secondary data. The population is the entire SME (small medium entreprises) in Jarum village, Bayat sub district, Klaten regency in Central Java. The sample quantity is 31 SME (small medium entreprises). The technique of sample drawing used is method of purposive sampling. This research applies statistical technique of Partial Least Square (PLS). The conclusion of all the hyphoteses proposed are; (1) there are no influences of organizational eReadiness to success of development, (2) there are influences of external eReadiness to success of development, (3) there are no influences of organizational eReadiness to eCommerce benefit, (4) there are influences of external eReadiness to eCommerce benefit, and (5) there are influences of succces development to eCommerce benefit.
STRATEGI BERTAHAN INDUSTRI MAKANAN SKALA KECIL PASCA KENAIKAN HARGA PANGAN DAN ENERGI DI KOTA YOGYAKARTA Y. Sri Susilo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 14 No 2 (2010)
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.y2010.v14.i2.284

Abstract

The purpose of this research is to identify and analyze the strategy of surviving performed by small-scale food industry against the raise of food and energy price in Yogyakarta. The definition of small industry is the business that performed production activity with numbers of production labor 1 – 19 persons. Sample size is 100 respondents. Method of sampling utilizes convenience sampling. Primary data is compiled by interview based on given questionnaires. Besides that, in-depth interview also performed to get more detailed information. Secondary data is obtained from related agencies, and browsing on internet. Data analyzed with descriptive approach. The result shows that all respondent is keeping the production survive and the business runs. Strategy that performed by respondents in order to survive is varied depend on the kind of product and the condition of each respondent’s business. The strategy of surviving that is performed is: (1) raising the sell price and (2) not raising the price or price is fixed. Both chosen strategy is combined with strategy: (1) reducing the profit margin and (2) reducing the product size. Another applied strategy is performed efficiency by pressing the promotion cost and the costs that social-related, like several donations for societies around.
PENGEMBANGAN EKONOMI LOKAL YANG BERORIENTASI PADA PENYERAPAN TENAGA KERJA DI PROVINSI JAWA TIMUR Eny Haryati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 14 No 2 (2010)
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.y2010.v14.i2.286

Abstract

Local economic development (LED) is an effort to optimize local resources involving government, business, local communities and civil society organizations to develop the economy in a region. Therefore the focus of LED include: increased local content, the involvement of stakeholders in a substantially economy, increase community resilience and economic independence, sustainable development, utilization of development by most local communities, small and medium enterprise development, economic growth achieved inclusively, strengthening capacity and improving the quality of human resources, reduction of disparities between groups of society, across sectors and across regions, reducing the negative impacts of economic activities on the environment. Study based on 4 (four) districts in East Java province is known that: (1) modern industrial sector is not likely to contribute to the gross regional domestic product and are less likely to absorb local labor force, (2) the agricultural sector contribute to the gross regional domestic product significantly and tends to absorb labor, (3) development of investment and/or industrialization should be oriented to the utilization of the potential and/or local resources and/or local labor, (4) to increase the market potential and/or to support the movement of investment and industrialization on the agricultural sector, need to develop the service sector; (4) the height of commitment from policy makers for investment and industrialization policy agenda based on local employment is much more important, (5) a commitment that needs to be realized in a policy of innovative and marketable.
PENGARUH KEPEMILIKAN MANAGERIAL, DEBT COVENANT, LITIGATION, TAX AND POLITICAL COSTS DAN KESEMPATAN BERTUMBUH TERHADAP KONSERVATISMA AKUNTANSI Shella Deslatu; Yulius Kurnia Susanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 14 No 2 (2010)
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.y2010.v14.i2.275

Abstract

Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principles (GAAP) that result in the persistent understatement of cumulative reported earnings and net assets over period of time. The objective of the research is to analyze the influence of managerial ownership, debt covenant, litigation, tax and political costs, and growth opportunities on accounting conservatism. The research consists of 22 manufacturing companies listing on Indonesia Stock Exchange. The research using purposive sampling method whereas the criteria are manufacturing companies which are consistently listing on Indonesia Stock Exchange and using a accounting conservatism during period 2005 until 2008. Multiple regression is used to analyze the data. The results of the research showed that litigation had significant effect to accounting conservatism. Managerial ownership, debt covenant, tax and political costs and growth opportunities had not significant effect to accounting conservatism in manufacturing companies.
PENGARUH PEMBERDAYAAN TERHADAP KELELAHAN KERJA DAN KECERDASAN EMOSIONAL PERAWAT DAN BIDAN PADA RUMAH SAKIT RUJUKAN DI SULAWESI SELATAN Roslina Alam
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 14 No 2 (2010)
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.y2010.v14.i2.279

Abstract

Nurses and midwives is a profession which serves human beings and humanity, in the sense that the profession of nurses and midwives will give priority to the health of individuals, family and society above their own interest. The services provided by nurses and midwives is based on their knowledge and know-how in nursing which integrates the attitude, intellectual capacity and technical skills of the nurses and midwives based on their willingness and competence in helping others in health and sickness. This research is conducted on nurses and midwives in regional referral hospitals in South Sulawesi, which is comprised of seven hospitals in the municipality of Palopo, regency of Bone, regency of Bulukumba, municipality of Parepare and three other hospitals in the municipality of Makassar. The focus of this research is on the empowerment felt by nurses and midwives in relation to role ambiguity and conflict, job burnout and emotional intelligence. Sample was taken using proportional area random sampling where each unit is determined as much as 10 percent by Gay (in Umar, 2004:108). Sample size is about 200 people. The design of this research is explanatory, which tries to explain the relation among variables through confirmatory analysis and proposition testing. The result of the research shows that: (1) the empowerment has positive and significant impact on role ambiguity and conflict, due to the high expectation and lack of workers in the hospitals, (2) role ambiguity and conflict has positive and significant impact on job burnout, (3) empowerment has insignificant impact on job burnout, (4) job burnout has insignificant impact on emotional intelligence, and (5) empowerment has significant and positive impact on emotional intelligence. This research found that task and responsibility should be adapted to job description and further research should develop other variables in the hospital, improve the autonomy and independence of the nurses and midwives so as to reduce role ambiguity and conflict.
DAMPAK SHARING KNOWLEDGE TERHADAP BEST OPERATIONAL PRACTICE MELALUI ORGANIZATIONAL CITIZENSHIP BEHAVIOR DAN SERVICE QUALITY DI POLWILTABES SURABAYA Zeplin Jiwa Husada Tarigan; Wahju Astjarjo Rini; Sundring Pantja Djati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 14 No 2 (2010)
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.y2010.v14.i2.282

Abstract

Sharing Knowledge is originated from the interaction between individuals which will form a group or working group in a company, while the working group with expertise/skills is called teamwork. The working group should be developed to be able to communicate and have good relationships within the department, between departments and between organizations. Good communication within the organization will improve the working relationship to be more intense and faster. There are no boundaries either between individuals or individuals and departments in the organization so as to create an effective working relationship and a strong team work which lead to the creation of the best practices operational. Based on the survey by interviewing and spreading questionnaires to 266 police members of the police in POLWILTABES SURABAYA about sharing knowledge of best operational practices (BOP) in the police organization through team work's affectivity and OCB (organizational citizenship behavior). The results showed that sharing knowledge does not directly impact organizational citizenship behavior as an organizational culture, but it is indirectly give impact through the team work's affectivity moderator variable. Sharing knowledge as an organizational culture has an impact on enhancing the effectiveness of team work. The Effectiveness of team work influence organizational citizenship behavior in police organizations to increase the best operational practice. Team work's affectivity has influence towards Best Operational Practices (BOP) in the police organization. OCB (Organizational citizenship behavior) also has influence towards the best operational practices (BOP) in the police organization.
PENGARUH TIPE KEPEMILIKAN TERHADAP PROFITABILITAS PERUSAHAAN: STUDI EMPIRIS DI BURSA EFEK INDONESIA Fransiska Soejono
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 14 No 2 (2010)
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.y2010.v14.i2.277

Abstract

This research is aimed to test the difference in financial performance between firms with various types of ownership (foreign, state, and private) on a sample of 206 firms listed in BEI between 1999-2006 period resulting 795 firm-year observations. ANCOVA model and multiple comparisons are used to test the hypothesis that private-owned firms have better financial performance than state-owned firms and foreign-owned firms have better financial performance than private-owned firms. Contrary with the hypothesis, the result shows that state-owned firms have a better financial performance than private-owned firms. The result also shows that foreign-owned firms have better financial performance than private-owned firms which support the hypothesis. There are some implications of these results. First, different type of ownership give different effect to firm’s financial performance. Second, government can consider foreign ownership in its privatization policy.

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