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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 15 No 3 (2011)" : 7 Documents clear

DAYA PREDIKSI PAJAK, LABA DAN ARUS KAS TERHADAP PAJAK MASA DEPAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Ardi Hamzah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 3 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The objectives of this research are to examine prediction power of tax, earnings, and cash flow on future tax with firms size namely asset total and sales value as control variable. The samples of data are manufactur firm that listed in Indonesia Stock Exchange in period 2003 – 2008. Data total is 270 firm that fulfill requirement namely have not negative tax, earnings, and cash flow. The source of data is Indonesian Stock Exchange. Technic of data gathered is purposive sampling. Independent variables are taxt-1, earningst-1 and cash flowt-1, while control variables are firm size namely asset total dan sales value. Dependent variable is taxt. The analysis that use in this research is statistic descriptif and regression test. The result of this research indicate that partially earnings, cash flow, and firm size namely asset total and sales value have significantly effect on tax future, while tax have not significantly effect on future tax. For examining simultantly indicate that tax, earnings, cash flow, and firm size have significantly effect on future tax. The prediction power earnings on future tax better than cash flow and tax.

KEPUASAN PELANGGAN MEMEDIASI HUBUNGAN STORE IMAGE DAN EKSPEKTASI PELANGGAN TERHADAP LOYALITAS PELANGGAN Sasi Agustin; Budiyanto Budiyanto; Mochamad Ridwan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 3 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Store image is the combination of all customers’ attitude about a store or a company which is connected to the customers’ expectation when they choose where to shop. By designing a place to be attractive and by focusing to fulfill customers’ needs and satisfaction to shop, so that it will create a good image in the customers’ mind which is one of the elements of the store image and it will make customers’ love to shop at the first sight, therefore, a good image will be in the customers’ mind and later will create a satisfaction to that particular store. The populations in this research are customers at Carrefour Ngagel Surabaya with the minimum of 2 times to shop in the last 3 month (July, August and September 2010). Sample technique is non random sampling by using Purposive Sampling that is the sample member is determined by certain characters based on the relationship that has connected with the population characteristics. Data analyzes in this research is using Structural Equation Modeling (SEM). Based on the research, it is said that store image is influencing to the customers’ satisfaction to the customers at Carrefour Ngagel Surabaya. Customers’ expectation is influencing customers’ satisfaction at Carrefour Ngagel Surabaya. Store image doesn’t influence customers’ loyalty at Carrefour Ngagel Surabaya. Customers’ expectation is influencing customers’ loyalty at Carrefour Ngagel Surabaya. Customers’ satisfaction is influencing customers’ loyalty at Carrefour Ngagel Surabaya. Store image and customers’ expectation are significantly influence the customers’ loyalty with the customers’ satisfaction as mediation variable at Hypermart Carrefour Ngagel Surabaya.

KONSTRUKSI KEBIJAKAN ANGGARAN: AKSENTUASI DRAMA POLITIK DAN KEKUASAAN (STUDI KASUS KABUPATEN JEMBRANA BALI) Syarifuddin Syarifuddin
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 3 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The aims of this study, is to analyse how the political interaction, power and politics occurred in budget policy construction. Specifically, the study aims at answering who become the actor behind budget policy, how they think, how they interact to dramatize the policy construct. Method of study employs extended dramaturgy reflecting the development of dramaturgy method proposed by Erving Goffman. This method assumes that during interaction, people not only realize others, but also recognize themselves. Therefore, people not only interact with others, but they interact with themselves symbolically. This interaction is observed in Jembrana local government and society as a unit of analysis.The results of this study are: (1) the accounting man uses politic and power to identify social problem as the base to determine budget policy, (2) In analyzing the identification of education problem as social problem, power must be demanded to reveal the fact because the problem cannot speak about itself, (3) the problem identified should be adjusted to the issue beyond the individual local environment and individual life coverage, and (4) the most prominent text with budget policy “constructive” view at Jembrana municipality corresponds with view on “justice” and “truth” along with “ngaya” symbolizing of “the freedom”. Ngaya pertains to an “altruistic” politic, meaning to serve the community and the government, to get better post-reincarnation life.

DAMPAK KEBIJAKAN MONETER TERHADAP STABILITAS RUPIAH Azhar Bafadal
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 3 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This research aimed to study the impact of monetary policy on the rupiah stability. Variables used were the interest rate of Bank Indonesia Certificate (SBI), the rate of inflation (IHK), the exchange rate of rupiah against the US dollar (Kurs) and the money supply in the narrow sense (M1). Data used were of quarterly time series data of Bank Indonesia and Central Bureau of Statistic, covering 2002.1-2010.4. The analysis was undertaken by using a vector autoregression model (VAR), through the Impulse Response Function (IRF) and Forecast error variance decomposition (FEVD). The research results showed that in the sort run shocks of SBI decreased the inflation rate, and in the long run the inflation rate was constant. The exchange rate tended to be appreciated in the short run and long run although in a small magnitude. Money supply decreased with a minor fluctuation. Initially, the money supply shocks increased the interest rate of SBI, but decreased in the long run. The rate of inflation fluctuated in the sort run but it was constant in the long run. The exchange rate was depreciated both in the sort run and in the long run.

MENINGKATKAN KINERJA PEMASARAN UMKM MELALUI PERAN LINGKUNGAN, INOVASI PRODUK DAN KREATIFITAS STRATEGI PEMASARAN Gendut sukarno
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 3 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The role of the ability to adapt with the environment, superior creativity marketing strategy and product innovation are necessary in order to maximize the achievement of performance marketing.This research aims to study the concept of the Environmental Role, Creative Marketing Strategies, Product Innovation of Small and Medium Enterprise Performance Marketing (UKM) in managing its business, is expected to help the Department of Cooperatives and Micro Small and Medium Enterprise in Sidoarjo district adopted a policy about empowering UMKM. The sample in this study are UKM's producer of bag and suitcase in Kendensari, Tanggulangin-Sidoarjo as many as 100 people. The analysis technique used is the Structural Equation Model (SEM). Results found that the environment has no significant effect on product innovation but the environment has a significant positive effect on creative marketing strategies, while creative marketing strategy has no significant effect on the performance of marketing and product innovation has a significant positive effect on marketing performance

KEMAMPUAN AKRUAL DAN ARUS KAS MEMPREDIKSI HARGA SAHAM MELALUI PERSISTENSI LABA Muhammad Wahyuddin Abdullah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 3 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The objective of research seems to examine the effect of accrual and cash flow components in predicting earnings persistence. Research also aims at observing the effect of earnings persistence on stock prices, understanding the effect of accrual and cash flow components in predicting stock prices through earnings persistence. Hypotheses test considers contextual model and path analysis to connect the models in manner of causality. Research population includes manufacturing companies listed at Indonesia Stock Exchange in the financial reporting period 1999-2007. Judgment sampling criteria has been used to produce 51 companies with 5 observations for each company, resulting in data pooling of 255 companies. Empirical two model examination produces the probability of significant effect on endogenous variable, which is earnings persistence and stock prices. Individually, accrual and cash flow components have significant effect in predicting earnings persistence, earnings persistence as sustainable earnings prospect have shown significant effect on stock prices. The examination against accrual component ability in predicting stock prices indicates the coefficient of earnings persistence path as a significant mediator. The observation against cash flow component ability in predicting stock prices, however, does not show the coefficient of earnings persistence path as the significant mediator.

PENGARUH KEWAJARAN HARGA, CITRA PERUSAHAAN TERHADAP KEPUASAN DAN LOYALITAS PENGGUNA PENERBANGAN DOMESTIK GIA DI DENPASAR I Ketut Rahyuda; Ni Putu Cempaka Dharmadewi Atmaja
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 3 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Competition of airline industry in Indonesia is not only due to globalization, but more because customers are increasingly savvy, price conscious and demanding. Garuda Indonesia as the first airline in Indonesia felt the impact of competitive domestic flight services in Indonesia. Currently the market share of Garuda Indonesia for domestic flights in Indonesia get second rank after the Lion Air who earned a market share of 30 percent. Decline in market share caused by the decline in customer satisfaction on Garuda Indonesia that caused by poor corporate image and price unfairness. Of course this is a lesson for Garuda Indonesia to increase customer satisfaction and loyalty through price fairness and corporate image. This study aims to determine the effect of price fairness and corporate image on customer satisfaction and customer loyalty of Garuda Indonesia's customer in Denpasar (Studies on Garuda Indonesia domestic flight services' customers in Denpasar). The population of this study was all Garuda Indonesia domestic flight passengers, while the sample in this study was 140 respondents using purposive sampling technique for sample determination. To answer the research problem and research hypothesis testing the analytical techniques used Structural Equation Modelling (SEM) using AMOS aid 16. The results showed that 1) the price fairness does not affect customer satisfaction, 2) Corporate image affects customer satisfaction, 3) customer satisfaction affects loyalty, 4) the prices fairness has no effect on customer loyalty, 5) corporate image does not affect on customer loyalty and 6) overall, customer satisfaction is the only construct that can affect customer loyalty.

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