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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 620 Documents
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ANALISIS SWOT UNTUK PENGEMBANGAN POTENSI DAN PELUANG PASAR KABUPATEN BLITAR YANG BERTUMPU PADA POTENSI SUMBERDAYA ALAM Siti Rokhmi Fuadati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 2 (2008)
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.y2008.v12.i2.305

Abstract

The development in Blitar regency is held by mapping based on each district’s  potency. However, the potency of its natural resources has not been optimally explored for industrial opportunity since  there are no supported  maintenance.  Result of the research shows that most of the potencies are in its natural resources. The market  opportunity  usually  encounters  the individual interest,  such as a broker who create the biggest profit margin. In contrast, the craftman society collects very minimum profit. In Fact,the human resource has its huge potency but it becomes a matter when there is no regeneration to  the youth.  In addition, institution corporation factors are neede  to increase the bargaining position of district potency. These factor are  highly expected to guarantee the prover price of the material.
APLIKASI MATEMATIKA NUMERIK UNTUK MENGHITUNG INTERNAL RATE OF RETURN DAN YIELD TO MATURITY OBLIGASI Yudha Herlambang
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 4 (2008)
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.y2008.v12.i4.203

Abstract

This paper will present the application of numerical mathematic and discuss the alternative method to calculate and solve the problem about the value of Internal Rate Return  (IRR) and desired returned rate by obligation investor. As we know there are several methods to solve the calculation about IRR ,such as Interpolation Method by using the financial table and  Trial and Error Method by using IRR Function in Excel Software; but the most popular is Newton Raphson Method. In this method, the numerical case must be transferred into the NPV equation or obligation equation, and be created to  the polynomial equation in term of f(x) until the error is minimum. This method gives the same result if it is compared with several methods mentioned above for the same case. There is only approximation of 4 digits in decimals for the result. By using this method, there are still any differences of calculation result, but it’s not significant. This numerical approach can be implemented to solve the value of desired interest rate from the obligation by using the same calculation step and algorithm.
PERAN STRATEGIS INTELLECTUAL CAPITAL SEBAGAI VARIABEL ANTARA PENGARUH FINANCIAL CAPITAL TERHADAP KINERJA PERUSAHAAN Moh. Nasih
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 2 (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.i2.228

Abstract

According to the classical theory of the firm, a firm can create value and earn maximum profits through financial capital. This view is valid in a stable environment. In recent decades, environmental conditions getting really erratic. Therefore, the role of financial capital in creating value and profitability is questionable. According to the modern theory of enterprise, intellectual capital is more dominant than the financial capital. This study aimed to examine the relationship/influence of financial capital and intellectual capital, directly or indirectly, to the company's financial performance among banking companies in Indonesia. Data obtained from banks, which in a single entity. Data that qualify the requirements is processed by using Structural Equation Modeling (SEM). The analysis showed that the financial capital (assets) indirectly influential, positive, and has significant impact on the firm's financial performance through intellectual capital and non-financial performance. Indirect effect on the financial performance of assets through intellectual capital is estimated at 0.166 and through non-financial performance to financial performance estimated at 0,600 (ROA) and at 0.617 (NI). Thus it is true that intellectual capital is a strategic asset that mediates the creation of superior performance of banking companies in Indonesia.
PENGARUH PERSPEKTIF DAN JENIS UKURAN DALAM BALANCED SCORECARD TERHADAP EVALUASI KINERJA Hariman Bone; Mahfud Sholihin
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 4 (2012)
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.y2012.v16.i4.122

Abstract

This study aims to investigate whether an evaluator has propensity to more weigh common financial measurement than unique financial measurement and common nonfinancial measurement when evaluating performance. We conduct two experiments where participants act as senior management to evaluate two divisions. The first experiment examines the existence of propensity of managers to more weigh common financial measurement than unique financial measurement. The ANOVA repeated measurement show that participants more weigh common financial measurement than unique financial measurement. The second experiment examines the existence of propensity of participants to weigh common financial measurement than common nonfinancial measurement. The result shows that participants more weigh common financial measurement than common nonfinancial measurement in their performance evaluation.
PENGARUH RANGSANGAN DALAM TOKO TERHADAP PEMBELIAN YANG TIDAK DIRENCANAKAN OLEH KONSUMEN ALFA GUDANG RABAT DI DENPASAR Andi Sularso
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2003)
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.y2003.v7.i4.366

Abstract

This Research meant to know excitement factors in shop (In Store Stimuli) either through and also simultan ofparsial influencing purchasing which do not planning by consumer in Shop Alpha Warehouse Rabat in Denpasar. Data the used is primary data, namely data which in obtaining from result of propagated kuesioner. Unit analyse is consumer doing/conducting purchasing which do not be planned previously.Pursuant to result of analysis can be concluded that independent variabel which used have influence which significant either through and also simultan of parsial (except X5 variabel, namely service of salesgirl, what even have an effect on but do not signifikan) to pur chasing which do not be planned. Independent variabel which have an effect on biggest is variabel perception of consumer Lo settlemenL of shop rack, followed to be to be displayed by product, price and tidiness of product.  Perception of consumer medium to service of salesgirl, even have an effect on but do not signifikan.
PENGARUH AKTIVITAS PEMASARAN, KINERJA KEUANGAN, DAN ASET TIDAK BERWUJUD TERHADAP NILAI PERUSAHAAN Muhammad Teguh Kombih; Novrys Suhardianto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 1 No 3 (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.i3.1909

Abstract

Industri barang konsumen berfokus pada kebutuhan sehari-hari konsumen, yang menyebabkan tingkat kompetisi antar perusahaan dalam industri ini menjadi lebih tinggi. Oleh sebab itu, perusahaan harus meningkatkan modal merek melalui kegiatan pemasaran secara efektif. Penelitian ini bertujuan untuk menganalisis pengaruh aktivitas pemasaran terhadap nilai perusahaan sebagai tambahan dari ukuran akuntansi fundamental. Penelitian ini berhipotesis bahwa aktivitas pemasaran, profitabilitas, likuiditas, solvabilitas, dan aset tidak berwujud menentukan nilai perusahaan yang diukur dengan Tobins’ q. Sampel yang digunakan adalah perusahaan barang konsumen diperoleh dari bursa efek Indonesia selama periode 2012-2014. Penelitian ini menggunakan analisis regresi dan analisis data panel untuk mengevaluasi beberapa model. Hasil penelitian menunjukkan bahwa aktivitas pemasaran, profitabilitas, dan solvabilitas akan meningkatkan nilai perusahaan. Di sisi lain, likuiditas berpengaruh negatif terhadap nilai perusahaan, namun demikian, aset tidak berwujud tidak berkontribusi dalam membentuk nilai perusahaan dalam beberapa model yang diuji. Hasil penelitian mengimplikasikan bahwa aktivitas pemasaran memiliki manfaat ekonomi dalam menciptakan nilai perusahaan kendati selalu dibebankan pada saat terjadi.
DEPRESI EKONOMI DUNIA 1929-1935: PERUBAHAN DASAR EKONOMI, HALA TUJU DAN INVOLUSI PERTANIAN DI PULAU JAWA Dr. Nazarudin Zainun
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 1 (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.i1.260

Abstract

The economy of the East Indies once had been developed for 3 decades started at the beginning of the 20th century. The growth of agricultural sector made East Indies as once of the most important corps export countries in the world at that time. The economic rapid development for the 3 decades had allowed the indigenes to enjoy a better quality of life.At the peak development of East Indies in 1929, there was economic depression that cause the corps production of East Indies did not sell well in the world market. It caused the collapse of private agricultural companies followed by the decline of the indigenes’ life level. They turned into poor people in sudden. In order to address this problem, the government took drastic step by tightening the budget. Thus it caused the change of basic economy of East Indies government, from free trade into enonomic interference. The budget cut automatically happened, yet efficient acts did not taken immediately.Budget cut in terms of subsidy caused the sugar cane fields turned into rice fields. But irrigation problem retarded the growth of rice in the fields. At the same time the number of farmers increased steadily because of the discharge of sugar cane fields’ and factories’ labors. The labors who are not accommodated into other sectors accumulated in rice field sector. Because the output was still the same while the labors increased, the productivity per labor actually decreased. This was the sign of beginning of agricultural involution in Java Island. Thus, economic depression in 1929 has lead to the long-term effect on East Indies Governmant, and none of their efforts were success in managing the bad situation caused by the depression. 
KUALITAS SUMBERDAYA MANUSIA DALAM PERSPEKTIF EKONOMI ISLAM DI NUSA TENGGARA BARAT Titiek Herwanti; Muhammad Irwan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 2 (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.i2.156

Abstract

Pemerintah Nusa Tenggara Barat mengembangkan program 3A (ADONO, ABSANO dan AKINO) untuk mewujudkan SDM yang berkualitas. Pentingnya mewujudkan hal ini menjadikan penilaian kualitas SDM di NTB menjadi tujuan dalam penelitian ini dan akan dilanjutkan dengan analisis perspektif ekonomi Islam. Penelitian ini menggunakan metode deskriptif, sumber dan jenis data adalah data sekunder dari tahun 2008 – 2012. Tingkat Pertumbuhan dikaji menggunakan metode rata–rata End to End. Pertumbuhan Ekonomi tergolong belum berkualitas karena masih ditopang oleh sektor padat modal (non-tradeable). Indeks Pembangunan Manusia NTB telah mencapai 66,88 dan berada pada golongan kesejahteraan menengah, tetapi posisi NTB masih berada di urutan 32 dari 33 propinsi. SDM yang berkualitas dalam ekonomi Islam adalah yang memiliki ilmu pengetahuan, harus melakukan pekerjan dengan  kondisi jiwa yang bersih dan menyelamatkan generasi pewaris keturunan. Ekonomi Islam mewajibkan umat manusia untuk bekerja agar penghasilannya dimanfaatkan untuk memenuhi kebutuhan diri dan keluarganya. Sebagiannya ada hak orang lain yang didistribusikan melalui distribusi harta baik yang wajib maupun sunnah. Kualitas SDM di Nusa Tenggara Barat telah menerapkan unsur–unsur yang berada di dalam perspektif ekonomi Islam, namun hasil yang diperoleh belum mencapai kondisi ideal, karena masih terdapat perilaku–perilaku yang menyimpang dari tujuan tersebut.
ANALISIS INVESTASI SAHAM PERUSAHAAN GO PUBLIC SEKTOR PERTANIAN DI BURSA EFEK JAKARTA Artie Arditha R; Endang Asliana
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 3 (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.i3.400

Abstract

Investors, in a capital market, have to observe and analyze the companies’ stock price movements in order to minimize the risk in having stock investments. One of the techniques in analyzing companies’ performance is the stock investment analysis or portfolio analysis. By using the portfolio analysis, this research finds out the best combination of stock investment of PT PP London Sumatera Tbk. (LSIP) and PT Astra Agro Lestari Tbk. (AALI), as go public agricultural companies listed in Jakarta Stock Exchange. After finding the best combination of stock investment of those companies, this research also finds out whether the combination is at the optimum portfolio which would be on the least risk and a particular return or on the highest return and a particular risk. The research was held in 2006 and the data was taken from January 2004 to December 2005. The data was processed by using statistical software in order to minimize the human error. The result shows that there are two best combinations of stock investment on those companies. Those combinations are at the optimum portfolio. The first combination shows 30% of stock investment in LSIP and 70% stock investment in AALI, while the second combination shows 20% stock investment LSIP and 80% stock investment AALI. Investors should choose one of these combinations, because according to the research, these combinations would give them the best return at the least risk.
PENGARUH SUPERVISI DAN KEPUASAN KERJA TERHADAP TINDAKAN YANG MENURUNKAN KUALITAS AUDIT Kurnia Kurnia; Ernie Tisnawati Sule
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 1 (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.i1.50

Abstract

Tujuan penelitian ini adalah menguji pengaruh supervisi dan kepuasan kerja terhadap tindakan yang menurunkan kualitas audit. Berdasarkan tinjauan literatur, hipotesis penelitian ini menyatakan bahwa supervisi dan kepuasan kerja berpengaruh terhadap tindakan yang menurunkan kualitas audit. Penelitian ini menggunakan data hasil survey dari auditor Kantor Akuntan Publik (KAP) yang terdaftar pada Bapepem-Lembaga Keuangan (LK). Data dikumpulkan dengan menggunakan kuesioner dari responden yang terdiri atas auditor junior, auditor senior, supervisor, dan manajer. Teknik pengujian hipotesis dilakukan dengan menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa supervisi dan kepuasan kerja berpengaruh negatif terhadap tindakan yang menurunkan kualitas audit. Secara khusus, penelitian ini menunjukkan bahwa auditor yang merasa bahwa supervisi tidak dilaksanakan secara efektif lebih cenderung untuk melakukan tindakan-tindakan yang menurunkan kualitas audit. Hasil penelitian ini juga menunjukkan bahwa auditor yang merasakan kepuasan kerja lebih rendah cenderung untuk melakukan tindakan-tindakan yang menurunkan kualitas audit. Berdasarkan hasil penelitian ini, untuk meningkatkan kualitas audit, sistem pengendalian kualitas di KAP harus dapat menjamin bahwa prosedur supervisi telah dijalankan sebagaimana mestinya, serta memastikan bahwa semua pekerjaan auditor telah disupervisi oleh atasannya. Berdasarkan hasil penelitian ini juga, disarankan agar KAP memperbaiki kondisi-kondisi yang dapat menimbulkan terjadinya ketidak-puasan kerja.

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