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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 620 Documents

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PERAN VARIABEL PERILAKU BELAJAR INOVATIF, INTENSITAS KERJASAMA KELOMPOK, KEBERSAMAAN VISI DAN RASA SALING PERCAYA DALAM MEMBENTUK KUALITAS SINERGI Siti Sulasmi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 2 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This paper is an elaborated work on Sulasmi's research (2003) in the oil refinery company, North Sumatera and Liquidified Natural Gas in East Kalimantan, consisting of 100 workgroup in which there are 50 sub-work group.. The research identified the behavior of effective workgroup developing synergetic quality.The result is identified that innovative learning behavior and workgroup intensity contribute to synergetic quality development. The innovative learning behavior dominated the power generating synergetic quality, nevertheless the workgroup intensity is also significantly determined. Furthermore, elaboration is found that the variables of innovative learning behavior and workgroup intensity significantly affected synergetic quality; but if they are accompanied by mutual trust which has the greatest influence, it sets the influential power of innovative learning behavior and workgroup intensity aside. It was found that mutual trust is the primary drive of synergetic quality.

CONSUMER COMPLAINT BEHAVIOR (CCB) PELANGGAN MINIMARKET DI JOMBANG Rahayu Rahayu
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 1 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The business development are getting very competitive especially in retail…….; the businessman must be responsive to the customers complaint and handle the unsatisfied service given. In this research, the categorized of cause of complaint are: the price labeling, the miscalculated by cashier, the services and products problems. Alternative of Cunsomer Complaint Behavior which is taken by the customers influenced by simple complaints and asking compensation to fix demographic factors or some situation of CCB is also influence by choosing complaints alternatives. Some alternatives action of CCB done by the customers with dissatisfactions are : complaining by phone, meeting cashiers directly (the most popular alternative), meeting the retail employees, meeting the customer service representative, calling the retail company to obtain the procedure on how to complain, meeting the supervisor, complaining by mass media (radio, newspapers), using the mediation service by the consumers complaint service. Customers have many CCB hierarchies, however, the procedures and actions intensity are varies. The action intensity is the next step of hierarchy and the situational to the customers. The economics and psychological factor is the most basic consideration to differentiating steps of CCB which need for the customers doing complaint.

STUDI FENOMENOLOGI ATAS DILEMA ETIS AUDITOR INTERNAL PEMERINTAH Eliza Noviriani; Unti Ludigdo; Zaki Baridwan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 2 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Tujuan penelitian ini adalah memahami realitas dilema etis yang dihadapi oleh auditor internal pemerintah di Inspektorat Provinsi Kalimantan Barat serta tindakan yang ditempuh auditor untuk mengatasi dilema itu. Mayoritas penelitian-penelitian terdahulu mengkondisikan dilema etika dalam desain skenario. Oleh karena itu penelitian ini termotivasi untuk meneliti dilema etis yang lebih berbasiskan lapangan dengan paradigma interpretif. Dengan menggunakan pendekatan dan metode penelitian fenomenologi, dapat disimpulkan bahwa (1) auditor merasakan dilema saat mendapat intervensi dari obrik, (2) auditor mengalami perasaan tidak enak hati saat melaporkan kesalahan teman, (3) auditor harus menghadapi persepsi publik, (4) auditor merasa kecewa ketika Laporan Hasil Pemeriksaan tidak ditandatangani serta (5) keterbatasan jumlah auditor, waktu audit dan infrastruktur pendukung merupakan faktor penghambat audit. Dilema etis dalam berbagai macam situasi tersebut diatasi auditor dengan mewujudkan elemen kesatuan kesadaran. Dengan ber- landaskan pada kesadaran spiritual, kesadaran sosial, kesadaran profesi dan kesadaran hukum yang terinternalisasi dalam dirinya maka perilaku etis auditor dapat terwujud.

PENGARUH PENDIDIKAN DAN PELATIHAN KEPEMIMPINAN TINGKAT III TERHADAP MOTIVASI KERJA, KARIER DAN KOMPETENSI PEGAWAI PEMERINTAH PROVINSI JAWA TIMUR Moeheriono Moeheriono
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2005)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Since the legislation No. 22.1999 started in autonomy region era and operates three until four years lately by giving large. Authority for all regions to utilize the potency or region revenue to support human resources development for it's region development. One of big problems for almost all regions in this autonomy era lately is about quality and quantity which less and scarce on human resources in a region. Concerning those problem, the development of human resources become crucial object to be described in this research.The objectives of the research reported in this dissertation are to examine and explain the effect of Leadership Training Course Level III (DIKLATPIM TINGKAT III) in Provincial Government of East Java. More specifically, the research attemts to explain the causal relationship (direct and indirect) between the variables involved, by taking into account employee work motivation, career, and competency.The data was gathered through the administration of questionnaires as well as direct interview with a selected subjects. One hundred and seventy eight individuals were chosen from all former attendants of the Leadership Training Course Level III (DIKLATPIM TINGKAT III) in East Java Province using a random sampling procedure. Then, a structural equation modeling (SEM) technique was employed to analyze the data.The results of the research discover that Leadership Training Course Level III (DIKLATPIM TINGKAT III) has a significant positive effect on employee work motivation and competency. Moreover, it is also found that Leadership Training Course Level III (DIKLATPIM TINGKAT III) does not have a direct effect on employee career. Other additional findings are also reported and further discussed, while several recommendations for future research are developed.

ESKALASI KOMITMEN INDIVIDU BERDASARKAN LOCUS OF CONTROL DALAM KASUS INVESTASI Endah Suwarni; Bambang Subroto; Gugus Irianto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 4 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study aims to find out whether escalation of commitment at individual who has internal locus of control will be bigger than individual who has external locus of control if getting the negative information and escalation of commitment at individual who has internal locus of control can be mitigated by the information of future benefit of alternative investment. The research was conducted by using experiment approach with investment case that was adapted from experiment designed Ghost (1997). Sixty subjects were participation in experiment is the student at six semester of Accounting Study Program–Politeknik Negeri Malang. Experiment applies 2 x 2 factorial designs. Escalation of commitment variabel is investment decision, whereas internal-external locus of control was measured by using Rotter’s instrument (1966). The hypothesis testing was done by using one-way ANOVA (F-Test) and the treatment effect was tested by using post hoc test with scheffe method. Experiment result expresses that escalation of commitment on individual who has internal locus of control was bigger than individual who has external locus of control, when they got the negative information and escalation of commitment at individual who has internal locus of control can be mitigated by the information of future benefit of alternative investment.

ANALISIS PROFITABILITAS EKlJITAS KOPERASI DI KOTA SURABAYA Ady Soejoto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2004)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The focus of this research was the change of profitability of co-operation equity in Suarabaya. The samples amount were 175 from 318 primary cooperative which were the annual meeting members. The data were collected from book years 1998 to 2002. That were the responsibility report of it’s official member about the cooperative movement. The result of this research indicated that the influence of change of principle deposit, obligatory deposit, debt and reserve to change of co-operation equity profitability were significant. The dominant contribution was the change of deposit obligatory, flollowed by the change of reserce. The prediction of net income toward the change of capital structure of equity especially change tha internal expenditure of co-opertion. It’s dominant change toward the obligatory daposit sharpen the co-operation character, that member were the owner of client and capital.The .fhcus '?f' this research was the change <f rm?filahility <?f' co-operation equity in Surabaya. The samples amount were 175from J /H primary cooperative which were the annual meeting members. The data were collected from hook years 199H to 2002, Jhat were the responsibility report <?/'it's <?f/icial memher ahout the cooperali\'e movement. The result of this research indicated that the in.fluence <?f' change of principle deposit, obligatory deposit, deht a11d reseri·e to change < t' co-operation equi y pr<?fitability were significant. The dominant contribution was the change <?(deposit ohligatory, followed by the change ,4·reseri·e. The prediction <?f' net income toward the change of capital structure of equi v especially chmwe the internal expenditure <?l co-operation. lt 's dominant change tmrard the obligatory deposit sharpen the co-operation character, that member were the owner <f client and capital

STRES KERJA DAN COPING DALAM MEMEDIASI KONFLIK PERAN TERHADAP SUBJECTIVE WELL BEING Putu Yudari Pratiwi; Desak Ketut Sintaasih; Putu Saroyeni Piatrini
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Perkembangan pekerja wanita di Indonesia khususnya di Bali kian meningkat. Penelitian sebelumnya menyebutkan bahwa ada ancaman pada well being ketika wanita memutuskan untuk bekerja. Namun, well being dikatakan dapat meningkat pada pekerjaan tertentu khususnya pekerjaan dalam pelayanan seperti perawat. Tujuan penelitian ini adalah untuk menjelaskan pengaruh konflik peran, stres kerja, dan coping terhadap subjective well being perawat wanita. Penelitian ini juga menguji peran stres kerja dan coping dalam memediasi konflik peran terhadap subjective well being. Penelitian dilakukan di RSU Puri Raharja, dengan sampel para perawat wanita. Pemilihan sampel menggunakan metode stratified random sampling, dan responden penelitian sebanyak 115 orang. Teknik analisis data menggunakan PLS (Partial Least Square). Hasil penelitian menunjukkan bahwa 1) Konflik peran berpengaruh negatif dan signifikan terhadap subjective well being. 2) Konflik peran tidak berpengaruh signifikan terhadap stres kerja. 3) Konflik peran berpengaruh negatif signifikan terhadap problem coping. 4) Stres kerja tidak berpengaruh signifkan terhadap subjective well being. 5) Coping berpengaruh positif signifikan terhadap subjective well being. 6) Coping terbukti mampu memediasi pengaruh konflik peran terhadap subjective well being.

ANALISIS ANTESEDEN DAN DAMPAK KEBERHASILAN PENERAPAN SISTEM INFORMASI AKUNTANSI Adli Adli
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 1 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purposes of this study is to test: (1) the influence of organizational commitment and knowledge manager on success of implementation accounting information system both simultaneously and partially; and (2) the influence organizational commitment; knowledge manager; and success of implementation accounting information system on companies financial performance both simultaneously and partially. The study was conducted survey method; consist of 38 BUMN in Indonesia.The sample was taken by using simple random sampling. Data collected using questionairs; and the validity and reliability of the data was tested before hypothesis testing. The data analysis for hypothesis testing using path analysis was processed by Amos 16 software. The result of this study show that: (1) the organizational commitment and knowledge manager; have a effect on success of implementation accounting information system both simultaneously and partially; and (2) the organizational commitment; knowledge manager; and success of implementation accounting information system; have aeffect on companies financial performance both simultaneously and partially.

PENGARUH FEE AUDIT, ROTASI KAP, DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT DI BURSA EFEK INDONESIA Bambang Hartadi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 1 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini bertujuan untuk menguji pengaruh fee audit, rotasi KAP, dan reputasi auditor. Didasarkan pada review literature, diduga bahwa variable fee audit, rotasi KAP, dan reputasi auditor berpengaruh terhadap kualitas auditor. Data yang digunakan adalah laporan keuangan auditan dari perusahaan manufaktur yang tergabung dalam LQ-45 mulai tahun 2004-2010. Pengujian dilakukan dengan regresi. Dari hasil uji statistik terbukti bahwa: Fee audit berpengaruh signifikan terhadap kualitas audit, sementara rotasi dan reputasi audit tidak berpengaruh signifikan terhadap kualitas audit. Kemungkinan yang pertama, disebabkan oleh keengganan pihak pelaku pasar untuk mengeksplorasi lebih jauh apakah auditor yang mengeluarkan opini pada laporan keuangan auditan benar-benar pernah mengalami rotasi atau tidak. Kemungkinan kedua, pelaku pasar juga tidak pernah memperhatikan apakah laporan keuangan telah diperiksa oleh auditor yang memiliki reputasi tertentu atau tidak. Ada berbagai hal yang perlu dipertimbangkan untuk penelitian kedepan. Pada dasarnya pelaku pasar di Indonesia sebagian besar hanya mempertimbangkan capital Gain, sehingga sangat kecil kemungkinan menggunakan analisis fundamental (laporan keuangan) sebagai bahan pertimbangan melakukan tindakan jual atau beli saham. Apabila pasar tidak mempertimbangkan secara signfikan atas analisis fundamental, sebenarnya pasar juga bisa dikatakan kurang memperhatikan hasil auditan (opini auditor).

REMITANSI TENAGA KERJA INDONESIA: DAMPAKNYA TERHADAP INFLASI DAN KONTRIBUSINYA TERHADAP PENINGKATAN KUALITAS HIDUP MASYARAKAT Eny Haryati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 3 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Indonesian manpower (IM) is a term used to refer to the Indonesian migrants who work overseas. Although the exact number of the IM is not well recorded by the government of the Republic of Indonesia, the amount of the remittance the IM send home to their family is found to be quite significant. In 2005, the Minister of Manpower and Transmigration of the Republic of Indonesia declared that the amount of the IM’s remittance reached US$ 2.9 billion, which was much higher than the government’s expected amount (US$ 1.9 billion). This study found out that (1) the IM’s remittance affected the amount of the money spreading in the home district where the IM came from so that it enhanced the purchasing power of the people in the district towards the consumptive goods and services which, in turn, triggered the elevation of the prices of goods and services; (2) the IM’s remittance stimulated the traders or merchants to determine the goods and services pricing which was commonly called the expected inflation; (3) most of the remittance was spent for consumptive goods and services and only a little amount of it was spent for investment; and (4) the IM’s remittance was a factor that positively affected the increase of the human development index (HDI) in the IM’s home district. To effectively increase the effect of the remittance towards the HDI in the IW’s home district, a governmental policy that was oriented towards the development of the IM’s family potentials and attempted to change people’s behavior

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