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INDONESIA
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 620 Documents
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PENGUJIAN TERHADAP KUALITAS PENGUNGKAPAN CSR DI INDONESIA Dian Yuni Anggraeni; Chaerul D Djakman
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 1 (2018)
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.y2018.v2.i1.2457

Abstract

Penelitian ini bertujuan untuk mengidentifikasi kualitas pengungkapan tanggung jawab sosial pada laporan keberlanjutan perusahaan yang terdaftar di BEI selama periode 2012-2014. Pengungkapan yang dilakukan oleh perusahaan di setiap industri berbeda-beda, oleh karena itu penelitian ini juga menganalisis secara sub sampel industri agar dapat mengetahui kualitas informasi perusahaan di masing-masing industri. Penelitian ini menggunakan metode analisis konten. Hasil penelitian menunjukkan bahwa informasi yang diungkapkan lebih didominasi oleh informasi yang bersifat kuantitatif. Artinya, perusahaan bukan hanya menyajikan informasi tanggung jawab sosial secara narasi saja, namun juga menyertakan data numeriknya seperti dalam mata uang, bobot, volume, ukuran, dan lain sebagainya. Hasil penelitian juga menunjukkan bahwa meskipun sebagian besar sampel menggunakan GRI sebagai acuan pelaporan tanggung jawab sosial perusahaan, namun informasi yang disajikan belum mencakup keseluruhan indikator GRI sehingga kebutuhan stakeholder atas informasi tanggung jawab sosial belum dapat terpenuhi dengan maksimal. Namun demikian, peningkatan tren pengungkapan mengindikasikan adanya langkah perbaikan terhadap kualitas informasi pengungkapan tanggung jawab sosial perusahaan. Meningkatnya perusahaan dalam menerbitkan laporan keberlanjutan menunjukkan bahwa semakin tingginya minat perusahaan di Indonesia mengenai isu sosial dan lingkungan, khususnya pada perusahaan yang termasuk ke dalam industri high profile.
ANALISIS HUTANG LUAR NEGERI INDONESIA PENDEKATAN KESEIMBANGAN MAKROEKONOMI Imamudin Yuliadi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 4 (2007)
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.y2007.v11.i4.251

Abstract

There are so many interesting phenopenon if we discuss of Indonesian economy especially at monetary sector. Foreign debt is one of several popular problem on developing countries like Indonesia. It is one of practice solution about saving debt to maintain the development process. The aim of this research is to analyse some factors that affect foreign debt and their implications on Indonesian economy. Analytical method used in this research is explanatory method is to test hyphotesis about simultaneous relationship among variables that research by developing the characteristics of verificative research by doing some testing at every step of research. We used secondary data taken from BI, BPS, World Bank and IFS. The result of this research shows that ratio between domestic interest rate and international interest rate, government expenditure and national income did not affect significantly to foreign debt. Exchange rate affected positive and significantly to foreign debt
STRATEGI USAHA KECIL RITEL UNTUK MENINGKATKAN KINERJA DAN KEUNGGULAN BERSAING BERKELANJUTAN (STUDI KASUS DI KOTA MAKASSAR) Saban Echdar
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 18 No 3 (2014)
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.y2014.v18.i3.146

Abstract

Tujuan penelitian adalah menganalisis pengaruh orientasi pelayanan, kewirausahaan, pasar, lokasi dan pilihan produk terhadap kinerja usaha kecil ritel, serta pengaruh kinerja usaha kecil ritel terhadap keunggulan bersaing. Penelitian ini termasuk penelitian diskriptif, pengumpulan data dengan teknik wawancara dan kuesioner. Populasi penelitian ini adalah usaha kecil retail di Kota Makassar dan teknik pengambilan sampel secara purposive dan random sampling dengan jumlah sampel 120 responden. Mengunakan analisis SEM, yang dioperasikan melalui program AMOS. Hasil penelitian menunjukkan bahwa orientasi pelayanan, orientaasi pasar, lokasi dan pilihan produk berpengaruh positif dan signifikan terhadap kinerja usaha kecil ritel, sedangkan orientasi kewirausahaan tidak berpengaruh positif dan signifikan terhadap kinerja usaha kecil. Kinerja usaha kecil ritel berpengaruh positif dan signifikan terhadap keunggulan bersaing.
PENGARUH KEWIRAUSAHAAN TERHADAP KEMAMPUAN USAHA SERTA KINERJA USAHA RUMAH MAKAN PADANG DI DAERAH ISTIMEWA YOGYAKARTA Henny Welsa
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 3 (2009)
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.y2009.v13.i3.389

Abstract

Current number of entrepreneurs in Indonesia is only 0, 18% or about 400.000 people. The number of entrepreneur in USA was 11, 5 % last year and the number of entrepreneur Singapore that had 4,24 million of population in 2005 was 7,2 %. The objectives of this research are to examine the effects entrepreneurship on business competence and performance of Padang Restaurants in special province of Yogyakarta. This study is expected to increase the number of entrepreneurship and is the solution of the unemployment problem in Indonesia is specially in Yogyakarta.  61 respondents from 72 Padang Restaurants. The data were collected using questionnaires and analyzed using Partial Least Square (PLS) analysis. Result of this study proved  Ranidar finding (2004) which mentioned that the existence of  Padang Restaurants is supported by the power of the norms which is from social and culture of Minang based on Islamic teaching (custom is based on Islam, Islam is based on Holy Quran).  This finding also supports the theory of Minang culture.  This theory is the concept of life which was prepared Minang’s anchestor for their generation  who has purpose to reach a happy and prosperous life in this world and here after. (Idrus, 1998).  The business competence has a big role in creating the business perfomance. (Hill and Jones, 1998, Muljadi, 1999). (Kotler 1997).  Enterpreneurship depends on the ability of individual to run the business.  Meredith et. al., (2000) stated that a person is called enterpreneur if he has an ability to see and find the opportunity and he believes in his own ability to plan, take a risk, inovate, and do some actions to get the goal. The finding of this study is important empirical evidence on the development of the theory and the practice of the enterpreneurship in Indonesia 
MENINJAU KEMBALI SEBERAPA PENTING TARGET INFLASI BANK INDONESIA DALAM MENGONTROL LAJU INFLASI Rachman Hakim
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 1 (2016)
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.y2016.v20.i1.40

Abstract

Inflasi termasuk masalah krusial bagi negara berkembang seperti Indonesia. Untuk mengatasi masalah inflasi, Bank Indonesia selaku pelaku kebijakan moneter mencoba untuk menganut sistem inflation targeting. Setiap tahun Bank Indonesia mengumumkan target inflasinya dengan harapan inflasi aktual juga akan mengarah kesana, akan tetapi, hasil yang diperoleh kurang sesuai harapan karena target inflasi Bank Indonesia seringkali melenceng. Menarik untuk membahas sebenarnya sejauh mana target inflasi bisa mempengaruhi laju inflasi. Banyak perbedaan pendapat terkait hal tersebut. Penelitian ini ingin mengungkap bagaimana pengaruh target inflasi terhadap laju inflasi aktual terutama di Indonesia. Metode yang digunakan adalah regresi linier berganda. Selain target inflasi, ada variabel lain yang akan diteliti pengaruhnya terhadap laju inflasi aktual yaitu inflasi periode sebelumnya, ekspektasi inflasi dan Gross Domestic Product (GDP). Hasil penelitian menunjuk- kan bahwa inflasi periode sebelumnya, ekspektasi inflasi dan GDP berpengaruh secara signifikan terhadap laju inflasi. Sebaliknya, target inflasi Bank Indonesia tidak berpengaruh signifikan terhadap laju inflasi di Indonesia. Hal tersebut terjadi bisa dikarenakan kurangnya kredibilitas Bank Indonesia di mata masyarakat Indonesia, terutama dalam penerapan inflation targeting.
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.
PERBEDAAN KECERDASAN EMOSIONAL, PERILAKU BELAJAR dan TINGKAT STRES MAHASISWA AKUNTANSI JUNIOR DAN SENIOR Fidiana Fidiana; Lydia Setyawardani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 4 (2009)
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.y2009.v13.i4.181

Abstract

The objective of this paper is to test empirically emotional intelligence and learning behaviour that influence stress as dependent variable and to prove the differences of stress level, emotional quotien, and  learning behavior among junior and senior students.  Population of this study are students at Accounting Department of Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Based on purposive sampling and convenience sampling method there are 306 accounting students as sample of the research.  Hypotheses were tested using multiple regression analysis model and Mann-Whitney U test. Based on model used, the results with F-test or Anova provide evidence that both emotional intelligence and learning behavior have significant influence on stress. Based on the Mann-Whitney U test, there are significant differences of stress level, emotional quotien, and learning behavior among junior and senior students. The limitation of this paper is the population just consists of STIESIA students, so the results can not be generalized
LIBERALISASI JASA DISTRIBUSI, MASUKNYA MODAL ASING DAN HUBUNGANNYA DENGAN MODAL DOMESTIK INDONESIA Muhammad Fawaiq
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 2 (2018)
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.y2018.v2.i2.3939

Abstract

The aims of this study are to determine the level of liberalization of the services sector and to analyze a causal relationship between Foreign Direct Investment/FDI (as a result of the liberalization of the distribution service) and Domestic Investment/DI in the sector. The method used in this research are descriptive analysis and Panel-VECM-Granger. The results showed that the degree of liberalization of distribution services, especially related to FEP has not met the target of liberalization of MEA 2015. Hypothesis testing results show that there is a unidirectional Granger-Causality relationship in short-term and long-term between FDI and DI. That relationship is FDI strongly influencing DI in the Indonesian distribution services sector. ECT value of the independent variable of FDI is -1.0, which means that the speed of change in the value of DI that caused by the changes of FDI to achieve a equilibrium is 100 percent per year. Thus it is known that the entry of FDI encourage domestic investment activity in the Indonesian distribution services sector. The results of this study need to be considered in terms of improvement FEP in the distribution services sector. FEP improvement policy will encourage the entry of FDI and indirectly encourages DI.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2015.v19.i4.76

Abstract

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.
ANALISIS STRUKTUR MODAL DAN NILAI PERUSAHAAN YANG DIUKUR DENGAN TOBINS’Q Lailatul Amanah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 2 (2007)
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.y2007.v11.i2.318

Abstract

The objective of this study is to analize whether the increasing leverage followed by increasing values of the firm, and examine differences stock return before and after laverage increase. This study develops Kusumawati’s reseach (2005) about optimal capital structure, that analize three stocks in knowing the changes of leverage and of value of the firm. Sample of this reseach are companies which increase leverage  without changing the number of stock.The result of this study shows that the increasing leverage followed by the increasing value of the firm. This is consistent with the previus study (Suranta and Mahfoedz, 2003). But the test of stock return differencies before and after the leverage increase does not show a significant result. This result is not consistent with The Masulis Study (1980). He found that a company which changes stocks to loan will increase its stock return up to 6,6%.

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