Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

EKUITAS (Jurnal Ekonomi dan Keuangan)

ekuitas
Website

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

18 19 20 21 22

MENGAPA WAJIB PAJAK MENGIKUTI TAX AMNESTY (STUDI KASUS DI SOLO) Titik Setyaningsih; Antin Okfitasari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Tax amnesty program was obtain to apply Republic Indonesia government regulation number 11 year 2016. The present study aims at providing why do tax payers take tax amnesty. This study used Case Study Research approach. A single case study approach was choosen because one data was enough to achieve the research objective. Data were gathered by questionnaire and semi-structured interview with tax payers in Solo Raya. The finding shows that comprehension of tax amnesty only can be understood three of tax payers, they take tax amnesty program by working together with tax consultant, and the problems are for arranging technical and minim for socialization become obstruction of tax amnesty realization. The limitation of this research is not using comparative case study. In addition, this research timming is limited. However this research raises the higher of leader or personal commitment to do tax amnesty program with the hope by increasing regular tax amnesty socialization, simplification of procedure tax amnesty for small business tax payers, also if tax amnesty results, the tax money, actually were used for public wealthy.

PENGEMBANGAN EKONOMI LOKAL YANG BERORIENTASI PADA PENYERAPAN TENAGA KERJA DI PROVINSI JAWA TIMUR Eny Haryati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 14 No 2 (2010)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Local economic development (LED) is an effort to optimize local resources involving government, business, local communities and civil society organizations to develop the economy in a region. Therefore the focus of LED include: increased local content, the involvement of stakeholders in a substantially economy, increase community resilience and economic independence, sustainable development, utilization of development by most local communities, small and medium enterprise development, economic growth achieved inclusively, strengthening capacity and improving the quality of human resources, reduction of disparities between groups of society, across sectors and across regions, reducing the negative impacts of economic activities on the environment. Study based on 4 (four) districts in East Java province is known that: (1) modern industrial sector is not likely to contribute to the gross regional domestic product and are less likely to absorb local labor force, (2) the agricultural sector contribute to the gross regional domestic product significantly and tends to absorb labor, (3) development of investment and/or industrialization should be oriented to the utilization of the potential and/or local resources and/or local labor, (4) to increase the market potential and/or to support the movement of investment and industrialization on the agricultural sector, need to develop the service sector; (4) the height of commitment from policy makers for investment and industrialization policy agenda based on local employment is much more important, (5) a commitment that needs to be realized in a policy of innovative and marketable.

PENGARUH ORIENTASI PEMBELAJARAN, KEMAMPUAN DAN ORIENTASI PASAR TERHADAP STRATEGI BISNIS DAN KINERJA KEUANGAN J.E. Sutanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 4 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

One indicator of company’s or business’s successfulness in the competition was the company or business must have competitive advantage that allowed the industrial company of foods and beverages yielding the superiority of production result than their competitors in the determining the strategy and financial performance continually. The population of this research was foods and beverages industry especially big and medium industrial company, which have multi-business and multi-products in the East Java area that consist of 1286 industrial companies of foods and beverages according to the Indonesian Business Field Classification (KLUI 15) years 2002. The data analysis technique used Structural Equation Modeling = SEM) with computer help used AMOS program 4.0 version. The research result indicated that: (1) teaching orientation has positive influence and significant toward the financial performance, (2) production capability has positive influence and significant toward the financial performance, (3) market orientation has positive influence and significant toward the financial performance , (4) teaching orientation has positive influence and significant toward the business strategy, (5) production capability has positive influence and significant toward the business strategy, (6) market orientation has positive influence and significant toward the business strategy, (7) simultaneously the influence of teaching orientation, production capability and market orientation toward business strategy and financial performance was proper as the created model

PENGARUH MINYAK DAN GAS TERHADAP KINERJA PERTUMBUHAN EKONOMI REGIONAL: SEBUAH KUTUKAN ATAU ANUGERAH? Ahmad Fahriza; Djoni Hartono
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Natural resources, particularly oil and gas, are great benefit to the region that owns it and become one of the region's revenue sources. Nevertheless, Sachs and Warner (1995) found a phenomenon of natural resource curse indicating that the wealth of natural resources could hamper the economic growth. This research tries to see the existence of natural resource curse phenomenon in Indonesia through the performance of regional economic growth; and observes the differences of oil and gas contribution in the economic structure as an indicator of natural resource wealth in the area. Gross Regional Domestic Product Growth (PDRB) per capita without oil and gas is an indicator of the economic growth to see if the oil and gas are inhibiting or accelerating the growth of other sectors in the region's economy. Using data from 33 provinces in Indonesia within the period of 2006-2013, this study found a positive relationship between oil and gas contribution and per capita GDP growth without oil and gas. Based on these findings, natural oil and gas resources have become a boon to the province that owns them.

RANTAI NILAI PERDAGANGAN PRODUK ORGANIK DAN DETERMINAN KEPUTUSAN KONSUMEN UNTUK MEMBELI Yanuarita Hendrani; Sandra Sunanto; PC Suroso; Anna Farina Poerbonegoro
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 4 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The shift in consumption patterns from non-organic to organic products has hit many developed countries in the last two decades. This is supported by the increase in people's income, urbanization, awareness of environmental and health issues and changes in the demographic structure. For a developing country like Indonesia, shifting eating pattern such as that experienced by the developed countries actually has occurred especially among the middle to upper- income level. This study aims to analyze the value chain of production and distribution of organic products and their determinants of purchase. The results show that the distribution channels of organic products vary. Some farmers sell their products directly to consumers or supermarket, while others use agents to collect the products and sell them to the consumers, supermarkets or to other agents. The highest added value creation occurs in the upstream. From the ordered logit model applied, it can be concluded that there is a positive effect of income on the probability of buying organic products more frequently but there is no significant effect of education. The probability to buy organic products more frequently is also higher for younger ages, but the reason to consume related with the environment and a high price do not affect the probability to buy organic products.

MOTIVASI BERWIRA USAHA DI KALANGAN MAHASISWA: APLIKASI THEORY OF PLANNED BEHAVIOR Yulius Koesworo; Siprianus S. Sina; B. Diana Nugeraheni
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 2 (2007)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Entrepreneurship motivation plays important role in developing new business organization. This research addresses to test variable influence entrepreneurship among students in East Java. It refers to the theory of planned behavior modified by Segel et. al (2004) that uses three dependent variables, they are perceived feasibility or self afficacy (SE), risk tolerence (TR) and net desirability of self employment (NDSE) to explain entreprenuership motivation.To test this assertions, sample used are 854 students from 10 universities in Surabaya, Malang and Jember. Then, hypothesis both partial and simultanious variables, SE,TR and NDSE have positive relation to entrepreneurship motivation (MB) tested by regression and correlation analysis. As a result, findings support hypotesis and have significant implication for the way in which we conceptualize entrepreneurship motivation.

PENGHAMPIRAN ”NEO FUZZY NEURON” WACANA DALAM RANCANGAN KONSEPSUAL SISTEM PENILAIAN KARYAWAN Budisantoso Wirjodirdjo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 1 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Computation and information technology progress in the last three decades gives real impact for management practice development. Currently some uncertainties in receiving information on management policy response is easier to be predicted. in terms of staff evaluation, inaccuracy of staff performance evaluation due to lack of good instrument caused low guarantee of objective evaluation result and free of un-bias evaluator. Neo Fuzzy Neuron approach is a thinking method which orient to human intellectual concept and to computation and information technology. This offer an alternative to predict staff behaviour evaluation. As a thinker concept, this approach can be ued as a base in developing a decision to support system in evaluating staff performance objectively and accurately; and has quite good operational feasibility.

PERFORMANCE COMPARISON BETWEEN ISLAMIC BANKS AND CONVENTIONAL BANKS IN INDONESIA Dudi Rudianto; Tetty Sari Rahmiati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 18 No 1 (2014)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini bertujuan untuk mengetahui pengaruh makroekonomi yang diukur oleh inflasi, net ekspor dan suku bunga Bank Indonesia (BI rate) terhadap kinerja perbankan serta melakukan analisis perbandingan kinerja perbankan yang diukur oleh capital adequacy ratio (CAR), loan to deposit ratio (LDR) dan non performing loan (NPL) antara bank umum syariah (BUS) dengan bank umum konvensional (BUK). Penelitian ini dilakukan dengan menggunakan sampel pada tiga BUS dan tiga BUK yang memiliki nilai asset yang setara untuk diperbandingan dengan menggunakan data bulanan dari tahun 2005 sampai dengan tahun 2012. Dari penelitian yang dilakukan diperoleh hasil bahwa, secara simultan faktor-faktor makro ekonomi yang terdiri dari inflasi, net ekspor dan BI rate memiliki pengaruh yang signifikan terhadap kinerja perbankan yang diukur oleh CAR baik pada BUS maupun pada BUK, dengan besaran pengaruh yang lebih besar pada BUS dibandingkan pada BUK. Namun secara parsial hanya BI rate yang memiliki pengaruh yang signifikan terhadap CAR dari kedua jenis perbankan tersebut. Kinerja BUS yang diukur oleh CAR, LDR, dan NPL memiliki perbedaan yang signifikan dengan BUK dan secara menyeluruh kinerja perbankan BUS lebih baik dibandingan BUK.

SIMULASI DAMPAK KENAIKAN UPAH MINIMUM TERHADAP TINGKAT PENDAPATAN DAN KEMISKINAN Indra Maipita
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 3 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini bertujuan untuk menganalisis dampak kenaikan upah minimum terhadap indikator ekonomi makro, tingkat pendapatan, dan kemiskinan. Untuk mencapai tujuan tersebut digunakan analisis model Computable General Equilibrium sedangkan untuk melihat perubahan kemiskinan digunakan Foster-Greer-Thorbecke index. Simulasi kebijakan dilakukan dengan ex ante forecasting, berupa simulasi yang didasarkan pada kebijakan historis dengan mengubah nilai variabel kebijakan. Simulasi dilakukan dengan menaikkan Upah Minimum Regional (UMR) riil sebesar 6,61 persen (simulasi-1) dan 9,33 persen (simulasi-2). Hasil simulasi menunjukkan bahwa kenaikan upah minimum berdampak terhadap meningkatnya pendapatan kelompok buruh dan pekerja serta menurunkan angka kemiskinan pada kemlompok tersebut. Namun, secara umum dalam jangka pendek menurunkan kinerja ekonomi makro, menaikkan tingkat harga, menurunkan tingkat konsumsi, ekspor, output sektoral serta menambah jumlah rumah tangga miskin secara total meskipun relatif kecil. Dengan kata lain, dampak kenaikan pendapatan para pekerja akibat kebijakan menaikkan upah minimum, secara total tidak dapat mengimbangi dampak negatif dari kebijakan tersebut, berupa penurunan tingkat pendapatan dari kelompok rumah tangga lainnya.

PENGARUH DESENTRALISASI, KETIDAKPASTIAN LINGKUNGAN DAN PENGENDALIAN AKUNTANSI TERHADAP KINERJA MANAJERIAL PADA PEMERINTAH KOTA BAU-BAU DAN KABUPATEN BUTON Muntu Abdullah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 4 (2007)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this research is knowing the effect of decentralization, environment uncertainty and accounting control to the managerial performance. Approach which is used to test the research hypothesis is by using the statistical test. The method of data collection use survey method through questionnaire that allotted to 300 people of low and middle level manager in Governmental Office of Bau-Bau City and Buton Regency. However, the valid questionnaires to be used are 212. Independent variables in this research are decentralization (X1), environment uncertainty (X2), and accounting control (X3). While dependent variable is managerial performance (Y). Regression coefficient of X1 variable = 0.262, X2 variable = -0.260, and X3 variable, regression coefficient = 0.307. Partial determination coefficient of X1 variable is 0.41 (41%), for X2 variable, partial determination coefficient = 0.30 (30%), and X3 variable, partial determination coefficient = 0.38 (38%). The research result indicated that the coefficient of simultaneous correlation is 0.783 (78.3%), it meant by together variable of X1, X2 and X3 are strongest correlation with managerial performance variable (Y). The coefficient of simultaneous determination is 0.612 (61.2%) it meant that by together variable of X1, X2 and X3 can explaine variance of the fluctuation of managerial performance variable (Y) is 61.2% and the remain is 38.8% determined by other factors. The result of F-test, indicated that the result of F-Value is (109.563) > from F-table (2.65) so hypothesis which state that “Variable of X1, X2, and X3 which estimated simultaneously have affected managerial performance variable (Y), indicated that the first hypothesis has been proved or accepted, it is according to probability or significant on 0.000 (0.0 %) which be under 5 % of the tolerance limit. The result of T test, for decentralization variable (X1) t-Value is 7.755 > t-table 1.960 it meant that decentralization significantly affected to managerial performance. For variable of environment uncertainty (X2) t-Value is 5.561 > t-table 1.960, indicated that environment uncertainty significantly affected to managerial performance. For variable of accounting control (X3) t-Value is 7.207 > t-table is 1.960 it meant that the accounting control significantly affected to managerial performance

Page 20 of 62 | Total Record : 620

18 19 20 21 22

Filter by Year

2003 2025

Filter By Issues

All Issue Vol 9 No 4 (2025): December Vol 9 No 3 (2025): September Vol 9 No 2 (2025): June Vol 9 No 1 (2025): March Vol 8 No 4 (2024): December Vol 8 No 3 (2024): September Vol 8 No 2 (2024): June Vol 8 No 1 (2024): March Vol 7 No 4 (2023): December Vol 7 No 3 (2023): September Vol 7 No 2 (2023) Vol 7 No 2 (2023): June Vol 7 No 1 (2023): March Vol 6 No 4 (2022) Vol 6 No 3 (2022) Vol 6 No 2 (2022) Vol 6 No 1 (2022) Vol 5 No 4 (2021) Vol 5 No 3 (2021) Vol 5 No 2 (2021) Vol 5 No 1 (2021) Vol 4 No 4 (2020) Vol 4 No 3 (2020) Vol 4 No 2 (2020) Vol 4 No 1 (2020) Vol 3 No 4 (2019) Vol 3 No 3 (2019) Vol 3 No 2 (2019) Vol 3 No 1 (2019) Vol 2 No 4 (2018) Vol 2 No 3 (2018) Vol 2 No 2 (2018) Vol 2 No 1 (2018) Vol 1 No 4 (2017) Vol 1 No 3 (2017) Vol 1 No 2 (2017) Vol 1 No 1 (2017) Vol 20 No 4 (2016) Vol 20 No 3 (2016) Vol 20 No 2 (2016) Vol 20 No 1 (2016) Vol 19 No 4 (2015) Vol 19 No 3 (2015) Vol 19 No 2 (2015) Vol 19 No 1 (2015) Vol 18 No 4 (2014) Vol 18 No 3 (2014) Vol 18 No 2 (2014) Vol 18 No 1 (2014) Vol 17 No 4 (2013) Vol 17 No 3 (2013) Vol 17 No 2 (2013) Vol 17 No 1 (2013) Vol 16 No 4 (2012) Vol 16 No 3 (2012) Vol 16 No 2 (2012) Vol 16 No 1 (2012) Vol 15 No 4 (2011) Vol 15 No 3 (2011) Vol 15 No 2 (2011) Vol 15 No 1 (2011) Vol 14 No 4 (2010) Vol 14 No 3 (2010) Vol 14 No 2 (2010) Vol 14 No 1 (2010) Vol 13 No 4 (2009) Vol 13 No 3 (2009) Vol 13 No 2 (2009) Vol 13 No 1 (2009) Vol 12 No 4 (2008) Vol 12 No 3 (2008) Vol 12 No 2 (2008) Vol 12 No 1 (2008) Vol 11 No 4 (2007) Vol 11 No 3 (2007) Vol 11 No 2 (2007) Vol 11 No 1 (2007) Vol 10 No 4 (2006) Vol 10 No 3 (2006) Vol 10 No 2 (2006) Vol 10 No 1 (2006) Vol 9 No 4 (2005) Vol 9 No 3 (2005) Vol 9 No 2 (2005) Vol 9 No 1 (2005) Vol 8 No 4 (2004) Vol 7 No 4 (2003) More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota surabaya,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name -

Contact Email -

Phone -

Journal Mail Official -

Editorial Address -

Location Kota surabaya, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota surabaya,

Jawa timur

INDONESIA