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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 19 No 4 (2015)" : 7 Documents clear

PENGARUH PERUBAHAN STATUS, EMPLOYEE ENGAGEMENT, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS PELAPORAN KEUANGAN Nani Yuheti Yuniatin; Noer Azam Achsani; Hendro Sasongko
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 4 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study aimed to examine the effect of changes in status, employee engagement, and the utilization of information technology on the quality of financial reporting. Analysis of variance (ANOVA) was used to examine changes in the status of Bogor Agricultural University. Moreover we employ a multiple regression analysis to examine the effect of employee engagement and information technology in performance financial of report. In addition, Ultrecht Work Engagement Scale (UWES) was used to examine the financial human resource mapping. The results of ANOVA test showed that there was no significant difference of the financial management of Bogor Agricultural University before and after the implementation of Public Service Board (BLU). Furthermore, multiple linear regression test results showed that the factors that affect the performance of financial reports are employee engagement and use of information technology. However, it is found that the factor that really affects the performace of financial reports is the use of information technology. Finally, the test results of the mapping showed that employee engagement of human resources staff of Bogor Agricultural University are in medium position indicating that it needs to be maintained and improved

UPAYA PENERAPAN AKRUAL DAN PEROLEHAN OPINI WTP DI KOTA PEKALONGAN DARI KACAMATA KURT LEWIN Riza Muttaqin; Ali Djamhuri; Yeney Widya Prihatiningtias
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 4 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The aim of this research is to reveal and describe the organizational change occured on Pekalongan City Government in implementing public sector accrual accounting and attaining unqualified audit opinion as perceived from the aspects of readiness and strategy implementation by the government based on movement stages following to Lewin’s Organizational Change Theory (1951). The results showed that the change from cash to accrual accounting as well as strategy to achieve unqualified audit opinion is a form of pressure and a process that is deliberately done in order to increase the accountability of the financial statements to be usable for decision-making. The goverment officials have shown resistance and negative impressions to implement of accrual accounting and strategy to achieve unqualified audit opinion. Preparations to implement accrual accounting and strategy to achieve unqualified audit opinion are expected to minimize the attitude of resistance so that the organizational changes can be successful. Preparations to implement of accrual accounting and the strategy to achieve unqualified audit opinion are conducted by issuing Perwal. No. 34 and No. 35 2014, establishing SIMDA and SIMBADA, managing asset, defining a target in its RPJM, following up the BPK’s recommendation, and maintaining common commitment as public sector institution.

RANTAI NILAI PERDAGANGAN PRODUK ORGANIK DAN DETERMINAN KEPUTUSAN KONSUMEN UNTUK MEMBELI Yanuarita Hendrani; Sandra Sunanto; PC Suroso; Anna Farina Poerbonegoro
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 4 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The shift in consumption patterns from non-organic to organic products has hit many developed countries in the last two decades. This is supported by the increase in people's income, urbanization, awareness of environmental and health issues and changes in the demographic structure. For a developing country like Indonesia, shifting eating pattern such as that experienced by the developed countries actually has occurred especially among the middle to upper- income level. This study aims to analyze the value chain of production and distribution of organic products and their determinants of purchase. The results show that the distribution channels of organic products vary. Some farmers sell their products directly to consumers or supermarket, while others use agents to collect the products and sell them to the consumers, supermarkets or to other agents. The highest added value creation occurs in the upstream. From the ordered logit model applied, it can be concluded that there is a positive effect of income on the probability of buying organic products more frequently but there is no significant effect of education. The probability to buy organic products more frequently is also higher for younger ages, but the reason to consume related with the environment and a high price do not affect the probability to buy organic products.

PEMODELAN SKENARIO KEBIJAKAN PENGENTASAN KEMISKINAN DI INDONESIA DENGAN METODE PROMETHEE Nafiah Ariyani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 4 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

One of the challenging issues in poverty alleviation programs is to determine the set of multi criteria which encompass aspect of inputs, process and output that yield the best alternative program. This is important due to the fact that poverty is multidimensional issue and criteria to be considered in the program are vary. This study aimed to address a challenge by employing a mutli-criteria analysis. PROMETHEE was used to assess existing various poverty alleviation patterns. In addition, a new set of policy alternative, namely a hybrid policy was introduced in order to compare with existing policies. The results show that zakat patterns performs well in terms of time to eradicate poverty, the completeness of the program, accuracy of the target, recipient satisfactory, satisfactory of the admission process, data availability, and cost management. In contrast, CSR patterns perform well in management aspect, cost of management, data availability and satisfactory for the time of delivery program, while the pattern of government programs excel in aspects: the completeness of the program and the availability of funds. Overall, the newly introduced policy of hybrid program offers the best performance for all aspect of input, process and output in administering the poverty alleviation programs

MANAJEMEN LABA DAN PENERAPAN UU No.36/2008 TENTANG PERUBAHAN PENGHITUNGAN PAJAK PENGHASILAN Eko Arief Sudaryono; Doddy Setiawan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 4 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This research aims at examining earnings management around Law Nu.36/2008 regarding tax tarif. Indonesian government change tax tarif from progressive tarif to single tarif. Indonesian government also provide incentives for listed companies. There is 5% reduction in tax tarif for listed companies. Sample of this research consists of non-financial firms in Indonesian Stock Exchange during 2006–2010 observations. The result of this research shows that there is no significant different between earnings management before and after the application single tarif for tax. This result is consistent using compare means test and regression analysis. Further analysis shows that ROA and leverage have positive effect on earnings management. Thus, leveraged firms are engaged in earnings management actively. This result also finds similar effect of ROA on earnings management. Firms with high earnings are more aggressive to manage earnings. On the other hand, this research does not find significant effect of firm size on earnings management.

ANTECENDENTS OF CONSUMERS PERCEPTION AND ITS INFLUENCE TOWARDS PURCHASE INTENTION ON COSMETICS PRODUCT Pramono Hari Adi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 4 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The aim of this research is to analyze the effects of celebrity endorsement on consumer perception and purchase intention of cosmetic product. The populations in this study were cosmetic users in Purwokerto region. By employing cluster sampling, 120 females who have ever watched cosmetic advertisement were chosen as the sample. The variables of this research were analyzed by using Structural Equation Modeling (SEM). From the analysis results, it was revealed that Trustworthiness had no effect on consumer perception whilePhysical attractiveness and Expertise had positive effect on consumer perception and also consumer perception had positive effect on purchase intention. Those results imply that the company should choose a celebrity endorser who are possesing several aspects such as honesty, trustworthiness, and sincerity in advertising. Beside that, the company should give priority on physical attractiveness of celebrity endorser. Moreover, the company should create promotion through advertising with a celebrity endorser who has various expertises such as knowledgeabout the productsand experience to become a star of cosmetics product

ANALISIS KOMPARATIF EARNINGS MANAGEMENT PADA PERUSAHAAN FORCED DAN VOLUNTARY DELISTING PADA BURSA EFEK INDONESIA Winne Carissa Hidayat; Sahala Manalu; Rony Joyo Negoro Octavianus
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 4 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

From 2005 until early 2015, as many as 52 companies perform delisting. Meanwhile, the practice of earnings management will be found on all companies including the delisted companies. Previously earnings management are found on discretionary accruals, but because it is often used and can be detected easily managers began to switch to manipulate earnings through operating activities or real activities manipulation. The purpose of this study is to analyze the practices of earnings management through real activities manipulation in companies that perform forced and voluntary delisting. Obtained each of 14 companies forced and voluntary delisting during observation from 2005 to 2014 who meet the criteria of purposive sampling. The results using independent t-test found there were no difference in the average earnings management in forced and voluntary delisting companies, which in both earnings management done to lower profits. It is analyzed as the company's goals for the restructuring of debt, save on tax payments as well as the distribution of dividends and employee bonuses. Thus, earnings management to do more to efficient contracting perspective

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