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EKUITAS (Jurnal Ekonomi dan Keuangan)
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 10 Documents
 1 
Search results for , issue "Vol 8 No 4 (2024)" : 10 Documents clear
ACCEPTABLENESS ANALYSIS OF THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY PROGRAMS WITH SOCIAL LICENSE TO OPERATE Diamastuti, Erlina; Romadhon, Fitri; Faizty, Nur Eliza; Maharani, Husnunnida
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i4.6460

Abstract

This study aims to establish the practice of Corporate Social Responsibility in one of Indonesia's cement companies. CSR practice in some State-Owned Enterprises (BUMN) is mandatory. As an effort of community development, the planned and realized CSR program needs to be evaluated for its acceptability by the community. The indicators to evaluate the effort of community development are to improve a sense of community belonging, including commitment as the ability to solve problems and access to resources. One of the tools that can be used to perform evaluations related to the acceptableness of CSR programs is the Social License to Operate (SLO). The SLO method was implemented through a series of stages: interview, FGD, and questionnaire deployment. Based on these stages, the SLO levels influenced the community's perception of acceptance of implementing CSR programs. SLO assessment showed that one of Indonesia's cement companies had obtained a social license at the approach level. The social license to operate can indicate the success rate of a program received by the community.
EXTERNAL DEBT: INDONESIA IS IN A DEBT TRAP? Feriyanto, Nur; Prabowo, Donny Aryanto; Wardhono, Adhitya; Qori’ah, Ciplis Gema
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i4.6477

Abstract

Countries with limited domestic funding resources, including Indonesia, urgently need external debt. External debt requires good management so that it does not become a burden or even ensnare the debtor country (debt trap). This study aims to analyze the effect of macroeconomic factors, namely budget deficit, exchange rate, foreign exchange reserves, export, and the previous year's external debt, on the accumulation of external debt. It uses time series data during the period 1990 to 2021. The data analysis method in this study used Vector Autoregressive (VAR). The Impulse Response Function results of VAR analysis showed that budget deficit and foreign exchange reserves can decrease external debt accumulation. Exchange rate depreciation also drops external debt accumulation. Meanwhile, the previous period of external debt increases the accumulation of external debt in Indonesia. This result implies that the government must be able to control the stabilization of these macroeconomic variables so that external debt can be suppressed. Then, it will not become a development burden for Indonesia. In addition, the allocation of external debt must be properly directed to productive sectors so that the interest expense can be covered by return on the use of external debt.
CYBER-PHENOMENOLOGY'S VERSION OF NON-FUNGIBLE TOKEN (NFT) MARKETING STRATEGY Rofiah, Chusnul
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i4.6629

Abstract

The non-fungible token (NFT) issue motivates this research as it presents a great opportunity for talented creators to support creative businesses in Indonesia, increase art's exposure to local and international markets, and earn royalties for their works of art. This research focuses on how a non-fungible token (NFT) digital object can be sold out and what strategy is used to sell the NFT? using a cyberphenomenology approach. Informant criteria: The informant must have sold NFTs at least three times themselves. Have a minimum of 1000 followers on social media and one year of experience. The focus areas for online media research include Facebook, Instagram, and the Indonesian NFT community. We collected the data through in-depth media interviews, direct observation of social media, and manual data analysis procedures, which involved triangulating sources and theories. The findings indicate that the NFT marketing strategy involves SFS, consistent promotion, regular product posting, Twitter retweets, targeting a specific market, and celebrity endorsement. The price of a resale product is typically higher than its original price. NFT products are animations. GIFs are difficult to steal. Products are animated GIFs. Marketplace (Opensea): NFTs are a source of income. Direct transfers of NFTs are possible without the need for purchase transactions. Cryptocurrency: Smart Contract System: Low Crypto Prices NFTs will end.
FACTORS AFFECTING CARBON EMISSION DISCLOSURE: GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE Jaenudin, Jaenudin; Ruhiyat, Endang; Sugiyanto, Sugiyanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i4.6670

Abstract

This study examines the influence of green strategy, green investment, and environmental performance on carbon emission disclosure, with good corporate governance as a moderating variable. The research adopts a quantitative approach using secondary data. The research method employed is documentation, with data collected from annual and company sustainability reports. The sample in this study consists of non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2022, using a purposive sampling method. The sample obtained includes 91 companies out of a population of 772 companies. The data analysis technique used in this study is multiple linear regression analysis. The results show that the variables of green strategy and environmental performance have a positive influence on carbon emission disclosure, while green investment does not affect carbon emission disclosure. In the MRA testing, good corporate governance does not moderate the relationship between green strategy and environmental performance with carbon emission disclosure. In contrast, good corporate governance weakens the relationship between green investment and carbon emission disclosure.
PUBLIC IMPRESSIONS OF THE USE OF SHARIA PEER-TO-PEER LENDING IN PREVENTING ILLEGAL ONLINE LOAN FRAUD Aisah, Nurul; Rahmawati, Nur; Rahmawati, Sisca Dian; Syahputra, Dewangga Eka; Arum, Aulia Galuh Ani Sekar
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i4.6724

Abstract

Interest in sharia loans may be significantly lower than regular internet loans. Online Sharia loans are safer than conventional loans as they do not incur interest or usury and do not impose penalties for late payments. This study seeks to ascertain public perceptions regarding the utilization of Sharia-compliant P2P lending as a means to mitigate illicit online loan fraud. The employed methodology is a mixed methods research strategy, specifically quantitative utilizing the TAM model and qualitative through structured interviews, aimed at acquiring deeper insights from relevant sources. This research sample used 167 respondents with the criteria namely people who have knowledge or experience using Sharia P2P Lending. The research findings indicate that trust and comfort affect individuals' views and interest in utilizing P2P syariah lending. Attitudes affect individuals' desire to utilize Sharia P2P Lending, whereas risk perceptions do not influence their attitudes or interests. Moreover, the significance of Sharia P2P Lending is paramount, as it functions by Sharia principles that prioritize justice, transparency, and the avoidance of usury, gharar, and maysir. Digital literacy, particularly in financial matters, is essential to avert illicit online loan fraud.
BIBLIOMETRIC ANALYSIS IN DIMENSION DATABASES FOR SUSTAINABILITY REPORTING RESEARCH Muthmainnah, Muthmainnah; Salim, Mursalam; Prasetianingrum, Septyana; Sonjaya, Yaya
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i4.6752

Abstract

This study aims to locate publications on sustainability reporting and outline the features of the studies. This study employed bibliometric analysis to investigate the features of Sustainability Reporting publications and to identify research trends. Numerous databases from dimensions are used to gather publications about sustainability reporting, which are then processed through Vosviewer for analysis and evaluation, and format data RIS and CSV are described with a pivot table. The publications are analyzed and evaluated according to author keyword co-occurrences, country, institutional, journal, and bibliographic pairs. In the last 25 years, 1884 studies were chosen based on the study criteria (1999 - 2024). The United Kingdom is the leading country in the field of sustainability reporting sustainability (based on the name of the journal); Schaltegger and Zvezdov (2015) publications; and Warren Maroun (2018) (based on authors). One term that keeps coming up in discussions about this subject is sustainability reporting. The ESG (environmental, social, and governance) disclosure studies emerged from advances and improvements in sustainability reporting research.
THE ROLE OF HUMAN RESOURCE MANAGEMENT (HRIS) IN EFFICIENCY AND EFFECTIVENESS TOWARDS GREEN BUSINESS Imron, Ali; Arif, Rivaldi; Gifari, Dikri; Aritonang, Dickson P.; Harun, Asro Bin
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i4.6821

Abstract

Traditional human resource management (HRM) has been considered a failure in developing the human resource information system (HRIS) to change the paradigm of green business. Thus, this study aims to explain the changes, roles, and challenges of HRIS in the effectiveness and efficiency of the currently developing Green Business. It is qualitative research with the support of national or international journals, accredited and reputable proceedings, reference books, and reference journal mapping through https://researchrabbitapp.com. As a result, HRIS can overcome traditional HRM problems because it is conducted digitally and easily. The application of Green Human Resource Management (GHRM) can significantly increase competitiveness, improve the quality and productivity of the workforce, and maintain environmental integrity. Supporting the development of Green Businesses or businesses that focus on environmental sustainability. In conclusion, the transformation of HRM in utilizing HRIS is inevitable so that it can play an effective and efficient role. The utilization of HRIS can develop and be sustainable through innovation and information systems technology development towards green business and suggestions for HRIS development. Furthermore, it should be followed and carried out with sustainability along with developments of green business in line with Industrial Revolution 6.0.  
SUSTAINABILITY AND TAX INCENTIVES Siagian, Valentine; Sinaga, Nensy Dwi Putri
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i4.6844

Abstract

This study examines the link between sustainability practices and tax incentives for Indonesian firms by analyzing Bloomberg data from 2013 to 2022. It assesses sustainability through the Sustainability Growth Rate (SGR) and disclosures in the Environmental, Social, and Governance (ESG) domains, while tax incentives are measured by the Effective Tax Rate (ETR). A fixed-effects regression model controls firm-specific factors, revealing that a higher SGR significantly correlates with reduced tax liabilities. This study also suggests that firms with substantial sustainability growth are able to gain tax benefits. However, ESG disclosures alone do not significantly impact the ETR. Its robust sustainability practices have led to tax advantages rather than mere disclosure in Indonesia. Furthermore, this research contributes to the existing literature by highlighting the distinct impacts of various sustainability measures on financial outcomes, particularly in developing countries. They overview the importance of comprehensive sustainability strategies incorporating real growth in initiatives for achieving ethical and financial outcomes. This research also addresses critical insights for policymakers and business leaders in response to the emerging markets around developing countries.
MENGUNGKAP PENGARUH RISIKO IDIOSINKRATIK: BAGAIMANA UKURAN PERUSAHAAN DAN KINERJA KEUANGAN MEMPENGARUHI HARGA SAHAM Wahyuni, Nining Ika; Qomar, Mukhamad Alan Nurul; Miqdad, Muhammad; Istifadah, Istifadah; Apriono, Markus
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i4.7081

Abstract

This study explores the mediating role of idiosyncratic risk in the relationship between company size, financial performance, and stock prices in the technology sector listed on the Indonesia Stock Exchange (IDX). Secondary data were gained from the annual financial statements of technology companies conducted IPOs before 2019, excluding firms with negative equity or those under suspension, formed the basis for analysis. Path analysis using SPSS version 27 was employed to examine these relationships. The study found that company size positively and significantly have impacts on stock prices. Financial performance also shows a positive and significant influence on stock prices. Idiosyncratic risk partially mediates the relationship between company size and stock prices. Similarly, idiosyncratic risk mediates the link between financial performance and stock prices, highlighting the unique risks specific to each firm as critical factors influencing stock valuation. The study underscores the dual importance of company size and financial performance in driving stock prices while emphasizing the significant role of idiosyncratic risk in moderating these effects. These findings provide valuable insights for companies, investors, and policymakers to understand stock price fluctuations, particularly in the dynamic and high-risk technology sector. Practical implications include optimizing financial performance and managing firm-specific risks to enhance stock market performance.
STRATEGIES TO ENHANCE BUSINESS GROWTH THROUGH ENTREPRENEURIAL LEARNING Diawati, Prety
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i4.6841

Abstract

This study examines the effects of work experience, self-efficacy, and access to finance on business growth, with entrepreneurial learning as a mediating variable. It employs a quantitative approach with SEM-PLS methodology. It investigated 100 MSMEs in Subang Regency, Indonesia and conducted surveys via online questionnaires. As a result, this study indicates that work experience, self-efficacy, and access to finance significantly impact MSME business growth through entrepreneurial learning. Entrepreneurs with more diverse and relevant work experience are better in absorbing and applying new knowledge, and driving business growth. Their high self-efficacy boosts participation in training and the application of new skills, leading to income growth, market expansion, and employee increases. This study also presents the importance of developing entrepreneurial training programs that cater to MSMEs’ specific needs, considering work experience and self-efficacy levels. Furthermore, this study highlights the need for the government and financial institutions to improve MSMEs' access to finance, such as by expanding the People's Business Credit (KUR) and offering other supportive measures to help entrepreneurs invest in learning and business development.

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