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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 20 No 4 (2016)" : 7 Documents clear

PENGUKURAN KINERJA BISNIS MELALUI PENDEKATAN BALANCED SCORECARD DAN ANALYTICAL HIERARCHY PROCESS (AHP) Sumani Sumani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The aim of this study is Analyzing the business performance using balanced scorecard approach and Analytical Hierarchy Process (AHP). The population in this study were all employees and members of BMT-UGT Sidogiri. The sampling technique was Stratified Random Sampling for employees and convenience random sampling for BMT-UGT members Sidogiri. level positions (positions) of employees at BMT-UGT Sidogiri be the foundation of a random sample and tiered. The research sample used in this study were 42 employees and 212 members of BMT-UGT Sidogiri. The results showed: (1). balanced scorecard approach, showed the financial perspective (BMT-UGT Sidogiri conditions were good); perspective of satisfaction (satisfied with the services Sidogiri BMT-UGT); internal business perspective (increasing the number of business units); learning and growth perspective (employee productivity has increased); (2). The analysis perspective Balanced Scorecard using AHP Analysis of the individual perspective Balanced Scorecard by using AHP shows that the perspective is considered the most influential on the performance of the company is customer perspective that has the highest weight value, while the factor most considered to have the highest influence on the customer's perspective is the growing number of members. In other hand, internal business perspective has lowest value as a result of AHP analysis

PRAKTIK CREATIVE ACCOUNTING PADA KOPERASI DI JAWA TIMUR Dian Agustia; Ade Palupi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The cooperation is characterized that its member includes the owners as well as the users of a cooperation. The cooperation financial reporrs have to be reported as a tool of accountability of the officers to the cooperation members in the annual meeting. The most essential information required in the annual meeting is the cooperation’s profits that in Indonesia is called as Sisa Hasil Usaha (SHU). In this study, a creative accountancy practice is applied as activities that is done by a business unit to report the desired surplus by implementing accountancy techniques and policies in regard with particular condition. By using descriptive statistic analysis, a cooperation with the scale area of East Java Province during the period of 2012 to 2014 has implemented a creative accountancy practice to increase or decrease profit. The cooperation officers or managers increase its SHU when its factual profit is lower; but they decrease its SHU when its factual profit is higher. The purpose of this practice is to reduce the fluctuation of SHU so that the cooperation looks stable and has no high risk for businesses. The results of this study is relevant with Scoot (2011) arguing for the opportunistic practice of cooperation managers or officers to maximize compensation contracts, debt contract, and political costs

PENGARUH GOOD CORPORATE GOVERNANCE DAN DEBT MATURITY TERHADAP PREDIKSI BOND RATING Marfuah Marfuah; Hermin Endaryati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The objective of this study is examine the effect of good corporate governance and debt maturity towards bond rating prediction. Good corporate governance is proxied by institutional ownership, managerial ownership, board size, independent directors, audit committee, and audit quality. The sample in this study consist of 229 bonds issued by financial companies listed on the Indonesia Stock Exchange from 2011 to 2013 and was ranked by PT PEFINDO. This study uses ordinal regression analysis model to test the effect of good corporate governance and debt maturity towards bond rating prediction. The results of this study showed that institutional ownership and audit committee have significant positive effect towards bond rating prediction while independent commissioner have significant negative effect towards bond rating prediction. Managerial ownership, board size, audit quality and maturity haven’t significantly affect toward bond ratings. The findings of this study indicated that companies with the bigger institutional ownership and the bigger audit committees, then predicted the company has bonds with higher ratings. The findings that the independent commissioner has significant negative effect toward bond rating prediction indicate that the presence of independent commissioner haven’t been able to role effectively so expected the quality of independent commissioner should be improved.

MENGAPA WAJIB PAJAK MENGIKUTI TAX AMNESTY (STUDI KASUS DI SOLO) Titik Setyaningsih; Antin Okfitasari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Tax amnesty program was obtain to apply Republic Indonesia government regulation number 11 year 2016. The present study aims at providing why do tax payers take tax amnesty. This study used Case Study Research approach. A single case study approach was choosen because one data was enough to achieve the research objective. Data were gathered by questionnaire and semi-structured interview with tax payers in Solo Raya. The finding shows that comprehension of tax amnesty only can be understood three of tax payers, they take tax amnesty program by working together with tax consultant, and the problems are for arranging technical and minim for socialization become obstruction of tax amnesty realization. The limitation of this research is not using comparative case study. In addition, this research timming is limited. However this research raises the higher of leader or personal commitment to do tax amnesty program with the hope by increasing regular tax amnesty socialization, simplification of procedure tax amnesty for small business tax payers, also if tax amnesty results, the tax money, actually were used for public wealthy.

PEMBENTUKAN DAN PENGUJIAN PORTFOLIO SAHAM-SAHAM OPTIMAL: PENDEKATAN SINGLE INDEX MODEL Putu Anom Mahadwartha; Pranata Yandi Gunawan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Buying stock is one of the way investors do to obtain profit from their money. Every investor should consider two important things, return and risk. To minimize the risk, one can diversify their investment by creating optimal portfolio, which consists of different stocks with optimal return and certain degree of risk. The aim of this research was to establish and determine the optimization of optimal portfolio composed by LQ45 stocks over the period of February 2011 to January 2015. The research was trying to create optimal portfolio from thirty-eight non-financial companies stocks listed in LQ45 using single index model. From the research, the optimal portfolio is composed of TLKM (PT Telkom Indonesia Tbk), BMTR (PT Global Mediacom Tbk), JSMR (PT Jasa Marga Tbk), SSIA (PT. Surya Semesta Internusa Tbk), AKRA (PT AKR Tbk), MNCN (PT Media Nusantara Citra Tbk), WIKA (PT Wijaya Karya Tbk), ASII (PT Astra International Tbk), KLBF (PT Kalbe Farma Tbk), ASRI (PT Alam Sutera Realty Tbk), UNVR (PT Unilever Indonesia Tbk), ICBP (PT Indofood CBP Sukses Makmur Tbk), SMGR (PT Semen Indonesia Tbk), and only able to be used for six months. The optimal portfolio gives 0.242% returns for a week with 1.122 value of beta. Majority of the aggressive portfolio have higher return toward risk then portfolio moderate and conservative.

PERAN MODERASI FRAMING DAN GAYA KOGNITIF TERHADAP BIAS EFEK URUTAN BUKTI DALAM KEPUTUSAN PENGANGGARAN Wulandari Fitri Ekasari; Supriyadi Supriyadi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study is aimed to empirically test the moderating roles of information framing and cognitive style on recency effect in budgeting decision, as a part of management accounting decisions. Laboratory experimental method used in this study with a 2x2x2 between-subjects design involving participants of 100 undergraduate accounting students at two universities in Central of Java and Yogyakarta provinces. The results of this study indicate that in the Step-by-Step (sequentially) response mode, the occurence of recency effects can be mitigated by information framing. In contrast, participants in the End-of-Sequence (simultaneously) response mode did not experience any order effects. Moreover, the interesting finding is that the interaction effect between information order and response modes indicating that the End-of-Sequence response mode alone can reduce the recency effects. However, the prediction of interaction effect between information order, information framing, and cognitive styles in both Step-by-Step and End-of-Sequence was not supported.

PENGARUH LOCUS OF CONTROL, TEKANAN ANGGARAN WAKTU KOMITMEN PROFESIONAL, TERHADAP PERILAKU DISFUNGSIONAL AUDITOR Ongky Hartanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Dysfunctional audit behavior is any action taken in the implementation of the auditor's audit program that can reduce or degrade the quality of the audit directly or indirectly. Researchers wanted to determine the effect Effect of locus of control, time budget pressure, and professional commitment to the dysfunctional behavior of auditors. This research is a quantitative research. In this study, the population is one hundred twenty three Auditor of KAP in Surabaya. Auditor sample are ninety four, which will be drawn at random from a population. The sampling technique used in this research is proportional sampling. Professional Commitment, Locus of Control and time budget pressure influence Dysfunctional AuditorBehavior. Professional Commitment, Locus of Control and time budget pressure significantly influence Dysfunctional Behavior Auditor with significant value less than standard.KAP can conduct training arrangements Locus of Control, control time budget pressure, increased professional commitments in order to suppress the dysfunctional behavior of auditors.

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