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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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DESENTRALISASI FISKAL DAN PERUBAHAN STRUKTUR EKONOMI: STUDI PERBANDINGAN KAWASAN SULAWESI DAN JAWA Muh. Amir Arham
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 18 No 4 (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.i4.96

Abstract

Fiscal decentralization policies by giving greater authority to the regions to create efficiency and effectiveness to provide public goods, because the area is considered better understand the preferences of the community. Besides, fiscal decentralization policies can accelerate economic growth and changes in economic structure that has a devastating impact on the region is still considered backward. In general, backward areas still rely on primary sectors such districts/municipalities in Sulawesi, while the districts/municipalities in Java, relying on non-primary sector tends to be more advanced. Therefore, in general the economy is still underdeveloped Sulawesi compared to Java. The purpose of this research is to analyze the effect of fiscal decentralization on economic structural change districts/municipalities by comparing the two areas considered different economic structure,  Sulawesi and Java. By using a panel analysis of data from 2001-2010 results showed that the fiscal decentralization policies has no effect on changes in the economic structure in Sulawesi. Java, while in the region shows that the negative effect of fiscal decentralization, it means diminishing the role of the primary sector, which leads to changes in the economic structure.
MODEL PENGUKURAN KUALITAS AUDIT INTERNAL Ida Rosnidah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 3 (2013)
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.y2013.v17.i3.341

Abstract

Independensi auditor internal terkadang masih diragukan, hal ini merupakan hal yang masuk akal karena auditor internal merupakan bagian dari suatu organisasi. Auditor internal sebagai bagian dalam organisasi bertugas untuk mengaudit laporan keuangan, memberikan saran dan rekomendasi yang dibutuhkan untuk nantinya dapat digunakan sebagai dasar pengambilan keputusan. Rendahnya independensi auditor internal akan mempengaruhi kualitas audit yang dilaksanakannya, sehingga fungsi auditor akan menjadi terdegradasi. Oleh karena itu, sampai saat ini kualitas audit dari para auditor internal masih menjadi sorotan. Tujuan penelitian ini adalah menguji model pengukuran kualitas audit internal berdasarkan faktor-faktor yang mempengaruhi, tidak hanya independensi tetapi juga kompetensi, profesionalisme dan motivasi. Penelitian ini menggunakan data primer yaitu kuesioner yang disebar kepada 60 orang auditor internal yang bekerja di inspektorat, perusahaan swasta, BUMN dan BUMD di kota dan kabupaten Cirebon. Metode analisis data yang digunakan adalah model single stage multivariate antar variabel/analisis jalur. Hasil penelitian menunjukkan bahwa kompetensi, independensi, profesionalisme dan motivasi berpengaruh terhadap kualitas audit internal baik secara parsial maupun simultan sehingga model penelitian ini dapat digunakan untuk mengukur kualitas audit internal. Variabel yang memberikan kontribusi terbesar terhadap pengukuran kualitas audit internal adalah kompetensi.
ANALISA PERILAKU MANAJEMEN TERHADAP PENERAPAN KOMPENSASI PROGRAM OPSI SAHAM EKSEKUTIF Dr. Nur Fadjrih Asyik, M.Si.
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 1 (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.i1.237

Abstract

The purpose of this study is to investigate whether management who offer stock-based compensation which relatively big proportion to manage earnings information prior to grant date. While, this study also investigate the difference behavior of every step stock option offering. This paper contributes to that stream of accounting research by identifying several factors to manage earnings.The study finds that executives have ability to manage information around option grant date to find benefit stock price decreases before the grant date. Its show that the greater of stock option which granted to employee the more motive to manage decreasing earnings management prior to the grant date. The results are consistent with previous researchs that managers in the firms that offering the greater of stock option have the larger motivation to manage decreasing earnings so that can pay the stock option at the price of cheap (Chauvin & Shenoy, 2000; Baker et al., 2002; Balsam et al., 2003). While, based steps of stock option offering, the results of analysis show that there are the difference of influence of offer of the stock option on earnings management behavior at phase 1 and 2, while phase 3 do not differ from phase 1. The general conclusion is that magnitude of ESOP compensation effect earnings management behavior with supported by several conditional factors.
PEMBENTUKAN GREEN ENTREPRENEURIAL BEHAVIOR PADA MAHASISWA Hastin Umi Anisah; Wimby Wandary
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 3 (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.i3.132

Abstract

Penelitian ini merupakan salah satu upaya untuk menumbuh kembangkan perilaku berwirausaha yang hijau, yakni perilaku bisnis mandiri yang praktiknya memperhatikan keseimbangan antara aspek ekonomi, aspek keorganisasian, dan aspek masyarakat. Penelitian ini bertujuan untuk mengetahui keberadaan perbedaan persepsi dasar perilaku berwirausaha secara hijau antara mahasiswa jurusan Akuntansi dan Manajemen yang mengambil Mata kuliah Kewirausahaan pada TA 2014/2015 untuk dapat menerapkan nilai-nilai Green Entrepreneurial Behavior (GEB). Dengan jenis data primer adalah data ordinal, maka pendekatan non-parametrik digunakan dalam penelitian ini. Adapun pengujian hipotesis dilakukan dengan menggunakan Uji Mann-Whitney untuk menguji perbedaan respon pada 2 kelompok sampel mahasiswa yang mengambil mata kuliah Kewirausahaan pada masa penelitian berlaku, yakni Semester Gasal TA 2014/2015 di Jurusan Manajemen dan Jurusan Akuntansi. Perbedaan perlakuan pada responden terletak pada materi perkuliahan bahwa tidak setiap kelompok sampel menerima materi yang mendasarkan pada materi dari Rumah Perubahan sebagai literatur dasar perkuliahan. Adapun asumsi terhadap literatur dasar adalah pada menyampaikan secara implisit mengenai green entrepreneurship yang membekali GEB mahasiswa. Adapun teknik penentuan sampel yang digunakan adalah stratified random sampling. Hasil penelitian menemukan bahwa tidak terdapat perbedaan terhadap dasar perilaku berwirausaha secara hijau antara mahasiswa jurusan Akuntansi dan Manajemen yang mengambil Mata kuliah Kewirausahaan pada TA 2014/2015 untuk dapat menerapkan nilai-nilai Green Entrepreneurial Behavior.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2011.v15.i3.376

Abstract

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.
APLIKASI METODE (QFD) UNTUK MENINGKATKAN KUALITAS LAYANAN PERMOHONAN SIM PADA SATLANTAS KABUPATEN JOMBANG Sri Nugrahani; Rukmi Budirahaju
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 1 No 4 (2017)
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.y2017.v1.i4.2055

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis kualitas layanan jasa dan faktor-faktor proses kualitas pelayanan jasa yang diprioritaskan berdasarkan tingkat kepentingan dan kepuasan pemohon SIM yang diberikan oleh SATLANTAS Kabupaten Jombang. Jenis penelitian ini merupakan studi kasus, dengan menggunakan pendekatan kualitatif. Populasinya para pencari SIM dengan 120 informan. Teknik analisis yang digunakan Quality Function Deployment. Hasil penelitian ini terdapat sembilan (9) atribut yang dianggap penting dan mampu membuat masyarakat pencari SIM puas dan penting. Atribut tersebut adalah pelayanan formulir pembuatan SIM, pelayanan tes kesehatan fisik, materi tes praktek dilengkapi tanda-tanda lalu lintas, penget1ahuan tentang syarat perpindahan jalur, ketersediaan papan panel untuk menentukan secara otomatis tingkat kelulusan dalam setiap tahapan ujian praktek, ketersediaan kendaraan untuk tes dan pelayanan tes kesehatan mental, pengetahuan tentang rambu-rambu lalu lintas dan variasi medan tes praktek. Berdasarkan analisa relation matrix kontribusi respon teknis, semakin besar pengaruh respon teknis tersebut terhadap performansi kepuasan pelanggan, maka semakin penting respon teknis ini untuk dilaksanakan sebaik-baiknya.
PENGARUH TANGGUNG JAWAB DAN LOCUS OF CONTROL DALAM KEPUTUSAN INVESTASI POURING GOOD MONEY AFTER BAD Jesica Handoko
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 4 (2006)
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.y2006.v10.i4.270

Abstract

Sometimes, a manager (agent) must make  difficult decisions like to decide whether to continue or to commit resources to a risky and highly uncertain project (to escalate it), or to abandon it, after a great deal of corporate investment, and possibly personal commitment and reputation, have already been used up. In agency theory perspectives, this decision could be done when there must be a condition of information asymmetry, and an incentive for manager to shirk.This study try to strenghten manager’s responsibility variable and to  explore locus of control variable in the relationship with pouring good money after bad investment decision. 95 undergraduate students participate in this study and not found significant results for the alternative hypotheses. It’s  suggested  that  undergraduate students weren’t ready for investment decision researchs, especially when dealing with risky projects, because of their lack of knowledge and experiences.
PENGARUH INVESTASI, TENAGA KERJA DAN PENGELUARAN PEMERINTAH TERHADAP PERTUMBUHAN EKONOMI DI PROPINSI JAWA TIMUR Sayekti Suindyah D
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 4 (2011)
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.y2011.v15.i4.166

Abstract

Investment, labor and government expenditure are important component for sustainable economic development process. This research aims is to analyze the effect of investment, labor, and government expenditure on Economic Growth in East Java Province. The hypotheses in this research is the investment, labor and government expenditure have influenced positive  and significantly to the economic growth. Base on the data analysis, hypotheses is really accepted. This research shows that variable investment, labor and government expenditure have influence positive and significantly on  economic growth. This indicates that three variables (investment, labor and government expenditure)  have give contribution on economic growth is positively. This means if investment, labor and government expenditure are increasing because of grow up in economic growth in East Java Province. It is recommended that to increase economic growth of East Java Province, a police is needed to motivate all parties to make investment to this province. The effort to increase investment should be focused on activities that involve many workers. Therefore, it is recommended that to increase economic growth of East Java Province use to a police for motivate all parties to make investment, increase to labor quality and be careful to use a government expenditure.
IMPLEMENTASI PERATURAN PEMERINTAH NOMOR 33 TAHUN 1998 TENTANG MODAL PENYERTAAN PADA KOPERASI WANITA “SETIA BHAKTI WANITA” SURABAYA Arsyad Arsyad
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 3 (2006)
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.y2006.v10.i3.407

Abstract

The title of this study is the Governmental Regulation Implementation of Number 33 Year 1998 About Capital and Also Woman Co-Operation "Devoted of Bhakti Woman" Surabaya, with the problem formula, what will be Governmental Regulation Implementation of Number 33 year 1998 About Capital And Also At Woman Co-Operation "Devoted of Bhakti Woman" Surabaya and Factor of whether/what pushing and pursuing Governmental Regulation Implementation of Number 33 year 1998 About Capital And Also At Woman Co-Operation "Devoted of Bhakti Woman" Surabaya. As for target expected from this research, is to description and analysis carefully about Governmental Regulation Implementation of Number 33 year 1998 About Capital And Also At Woman Co-Operation "Devoted of Bhakti Woman" Surabaya and identify the factor of whether/what pushing and pursuing "Governmental Regulation Implementation of Number 33 year 1998 About Capital And Also At Woman Co-Operation "Devoted of Bhakti Woman" Surabaya. The following Usefulness, practically result of this research can give the practical reference to maker and policy executor in formulating and implementation of an policy which is with vision of economic democracy and theoretically this research can give the contribution theoretically for new theory development is which is possible found in researching into of a kind, and also in order to new theory. While for researcher of result of this research is expected can be useful in enriching knowledge and researcher knowledge at one blow can apply it in the world of reality.While its conclusion is its execution is Governmental Regulation Implementation of Number 33 year 1998 About Capital And Also At Woman Co-Operation " Devoted of Bhakti Woman" Surabaya walk not yet as according to expectation as formulated. Factor-Factor pushing Governmental Regulation Implementation of Number 33 year 1998 About Capital And Also At Woman Co-Operation "Devoted of Bhakti Woman" Surabaya is factor that is resource factor, factor of disposition and structure factor bureaucracy, while pursuing is communications factor.
DAMPAK PERLAMBATAN EKONOMI CHINA DAN DEVALUASI YUAN TERHADAP KINERJA PERDAGANGAN PERTANIAN INDONESIA Jamilah Jamilah; Bonar M. Sinaga; Mangara Tambunan; Dedi Budiman Hakim
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 3 (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.i3.61

Abstract

Penelitian ini bertujuan untuk menganalisis dampak kebijakan tarif impor dan pertumbuhan ekonomi China terhadap kinerja perdagangan pertanian Indonesia. Penelitian menggunakan model persamaan simultan dan diestimasi dengan metode 2-SLS. Hasil penelitian menunjukkan bahwa kerjasama perdagangan Indonesia – China berimplikasi positif terhadap peningkatan produksi, harga, investasi, konsumsi, ekspor, impor, dan pendapatan nasional Indonesia pasca CAFTA berlaku efektif dibanding periode sebelumnya. Pertumbuhan ekonomi China menyebabkan ekspor China ke Indonesia meningkat, namun peningkatan ekspor Indonesia ke China relatif konstan.  Pada saat CAFTA efektif diberlakukan, perlambatan pertumbuhan ekonomi China dan devaluasi Yuan diprediksi akan berdampak negatif terhadap kinerja sektor pertanian dan perdagangan Indonesia, karena adanya penurunan permintaan impor China dari Indonesia dan menyebabkan ekspor Indonesia ke China menurun, kecuali ekspor produk pangan, menunjukkan bahwa China membutuhkan bahan pangan dan bahan baku bagi industrinya. Penurunan kinerja ekspor Indonesia akan menyebabkan defisit neraca perdagangan Indonesia semakin tinggi dan menganggu stabilitas perekonomian Indonesia.

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