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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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PENGARUH LOCUS OF CONTROL DAN PERILAKU KEPEMIMPINAN SITUASIONAL TERHADAP PRESTASI KERJA AUDITOR DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING Dian Agustia
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 1 (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.i1.189

Abstract

This study aimed to prove the impact locus of control and situational leadership behavior to auditor job performance through job satisfaction. This study uses a quantitative approach that focused on testing the hypothesis. Independent variables are locus of control (LOC), situational leadership behavior (PKS), while the dependent variable are job satisfaction (KK) and job performance (PKA). Data collection procedures in this study was done by a survey using a questionnaire. The respondent was the auditor in accounting firm in East Java. Data analysis techniques to test the research hypotheses are conducted using multiple linear regression analysis. Based on the test, the conclusions obtained are locus of control and situational leadership behavior simultaneously have a significant impact on job satisfaction. Partially, locus of control has no significant influence on job satisfaction but situational leadership behaviors has a significant influence on job satisfaction. Locus of control and situational leadership behavior simultaneously effect significantly on auditor job performance. Partially, locus of control has a significant effect on job performance, but the situational leadership behavior has no significant effect on job performance. Job satisfaction has a significant effect on auditor job performance. The study of locus of control effect on job performance through job satisfaction is not proven. The study proves that there is an indirect effect situational leadership behavior to auditor job performance through job satisfaction as an intervening variable.
PEMODELAN SISTEM AKUNTANSI MANAJEMEN BERKOMPUTER UNTUK MENINGKATKAN MOTIVASI DAN KINERJA UMKM MANUFAKTUR Jesica Handoko; Yohanes Harimurti; Julius Runtu
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 2 (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.i2.82

Abstract

Kemanfaatan sistem akuntansi manajemen (SAM) akan dapat dinikmati apabila pemilik UMKM mengambil inisiatif untuk menggunakan sistem akuntansi manajemen. Penelitian sekarang menduga bahwa kemudahan, kegunaan, dan sikap pengguna akan mempengaruhi niat pemilik/manajemen untuk menggunakan suatu SAM berkomputer. Apabila niat menggunakan tinggi, maka diduga motivasi intrinsik pengguna juga akan meningkat. Diduga, meningkatnya motivasi intrinsik pemilik UKM akan meningkatkan kinerja mereka.   Sampel survei penelitian ini adalah pelaku UMKM yang bergerak di bidang manufaktur di Surabaya dan sekitarnya. Regresi data survei yang berpatokan pada sistem akuntansi manajemen manual atau berkomputer yang mereka gunakan menyimpulkan bahwa: (a) Motivasi intrinsik berpengaruh positif signifikan terhadap kinerja pelaku UMKM baik kinerja manajerial maupun kinerja keuangan, (b) niat menggunakan SAM tidak berpengaruh signifikan terhadap motivasi, (c) kegunaan maupun kemudahan SAM yang mereka gunakan tidak berpengaruh signifikan terhadap niat dalam menggunakan SAM, dan (d) sikap pemilik UMKM-lah yang berpengaruh signifikan terhadap niat dalam menggunakan SAM. Lebih jauh saat diuji beda, ditemukan bukti: (1) terdapat perbedaan persepsi antara kelompok yang menggunakan SAM manual dengan kelompok SAM berkomputer. Temuan mengafirmasi kemanfaatan SAM berkomputer dibandingkan SAM manual melalui nilai mean yang lebih tinggi pada semua variabel penelitian; dan (2) bahwa apabila SAM berkomputer dipersepsikan mudah oleh pengguna maka kinerja akan berbeda secara signifikan.
ANALISIS PENGARUH TARIF STEVEDORING, CARGODORING, DAN RECEIVING/ DELIVERY TERHADAP VOLUME BONGKAR MUAT MAKANAN TERNAK Herman Budi Sasono
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 2 (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.i2.324

Abstract

The implementation of reloading activity is based on the rule which is exist and behaved according to each port’s condition, where the training and supervising are done and  consist of the government thoroughly, the reloading workers and the reloading company factor. In the reloading activity, any kind of problems and the consideration of reloading company expands large cost for reloading taxes which is consist of stevedoring, cargodoring, and receiving/ delivery, so it can decrease the export import volume. In addition to make efficiency, in reloading operation needs absolute plan, so it can make an effective work plan with an optimal result. Corporation between each person in the field or the person who take a hand in the administration will be influenced much from the reloading taxes problem. For the increasing reloading taxes to face the competition between company, international competition intervention, the economic condition which is unstable and the fast growing technology development are the external factors which make the company should find a new trick to functioned the human resources and the budget more effective and efficient. The aim of this research is to investigate the influence of stevedoring, cargodoring, and receiving/ delivery taxes toward pet feed reloading volume at Tanjung Perak Port, Surabaya in 1995 - 2004. The analysis which is used in this research are double linier regression. From this regression can be found Y = 203153,8 +16,128X1 – 484,036X2+ 224,570X3. Regression analysis also shows that all of the independent variable simultaneously have significant effect toward pet feed reloading volume at Tanjung Perak port Surabaya. Nevertheless, based on partial test, only stevedoring variable and cargodoring which have significant effect on reloading volume.
DAMPAK KEBIJAKAN FISKAL DAERAH TERHADAP KINERJA PEREKONOMIAN DAN MAKRO EKONOMI PERTANIAN Azhar Bafadal; M Arief Dirgantoro; Surni Surni Surni
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 18 No 1 (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.i1.107

Abstract

Tujuan penelitian adalah melakukan evaluasi dampak kebijakan fiskal daerah terhadap kinerja perekonomian dan kinerja makro ekonomi pertanian. Model yang digunakan adalah model ekonometrika, yaitu dengan membangun dan mengestimasi sistem persamaan simultan yang terdiri atas 42 persamaan.  Selanjutnya dilakukan simulasi untuk memunculkan skenario kebijakan. Data yang digunakan adalah time series tahun 1990-2011. Hasil analisis menunjukkan bahwa agar dapat meningkatkan penerimaan fiskal daerah dari pajak dan retribusi maka orientasi pembangunan diarahkan pada upaya peningkatan output, dan secara berantai maka peningkatan penerimaan tersebut dapat mendongkrak kucuran Dana Alokasi Umum (DAU) dari pemerintah pusat.  Jika upaya ini dapat dicapai maka juga akan mampu meningkatkan penerimaan fiskal dari bagi hasil bukan pajak.  Kebijakan berorientasi output pada satu sisi dan upaya pengendalian pertumbuhan penduduk pada sisi lain merupakan langkah yang perlu diambil agar pendapatan per kapita dapat meningkat.  Peningkatan pendapatan per kapita ini akan berpengaruh terhadap penurunan pengangguran dan kemiskinan. Peningkatan pendapatan per kapita akan lebih besar pengaruhnya di dalam menurunkan angka kemiskinan dibandingkan angka pengangguran
ANALISIS PERBANDINGAN PENILAIAN KINERJA PERBANKAN MENURUT SE Bl 1997 DAN SE BI 1998 Lydia Setyawardani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2004)
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.y2004.v8.i4.353

Abstract

We can evaluate the bank health from financial  ratios in its financial  statements.  The fi nancial ratios are known as ('AMEL (capital adequacy, asset quality, management, earning, liquidity). The government changes the regulation of evaluation of bank health. The new regulation we use now is SE HI No. 30 23: UPPB, 19 March 1998 and the old one is SE Bl No. 30   2   UPPB. 30 April 1997.The research issue is whether /here any significant changes in bank performance if we use the new reKulation than the old one. The chanRes consist of three financial ratios there are two ratios <?f'asset quality and one liquidity ratio. The measurement calculates the credit values from .financial ratios according to the old regulation and the new one and then comparing the results.The results show that there are any signlficant changes in bank performance using the new regulation. The results also show that using the new regulation to measure the bank health makes more difficultj(Jr the bank to get the predicate as a good bank.
ANALISA VARIABEL-VARIABEL YANG MEMPENGARUHI PROFITABILITY NET MARGIN Dra. Rr. Sri Diniarti, S.E.
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.i1.247

Abstract

This research is an explanatory research, because it explaining about the relationship among the hypnotized variables. This research aims to knowing about the relationship and the influence between the accounts, location to the other bank, and loans to the net margin in Bank Jatim Madiun. The results are between accounts to net margin has positive relationship, between location to another bank to net margin has negative relationship, and between loans to net margin has positive relationship. Together, the variables have strong enough relationship to net margin, it showing by coefficient of determination value is 0,956, it means that the value close to 1. So, 4,4% of Profitability Net Margin influenced by the others variables.The method of research was by using field research that including observation, interview and library research.The analyzing data method was by using Multiple Regression Analysis, Correlation Analysis, and Coefficient of Determination Analysis.
PERANAN DUKUNGAN SOSIAL PADA INTERAKSI POSITIF PEKERJAAN-KELUARGA DAN KEPUASAN HIDUP Endang Dhamayantie
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 18 No 2 (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.i2.142

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis peranan dukungan sosial profesional dan personal terhadap dua arah interaksi positif pekerjaan-keluarga (pengayaan pekerjaan-keluarga dan pengayaan keluarga-pekerjaan) serta kepuasan hidup karyawan pada pekerjaan dan keluarga. Penelitian dilakukan pada karyawan tetap dari tiga organisasi sektor publik di Kota Pontianak, mencakup sektor pelayanan kesehatan, keuangan dan telekomunikasi. Data dikumpulkan dari 120 karyawan. Sampel ditentukan melalui metode  purposive sampling dengan kriteria sampel yang bekerja pada sektor publik dan  sudah menikah. Metode pengumpulan data dengan kuesioner. Analisis data dilakukan dengan menggunakan Structural Equation Modeling (SEM) melalui pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa 1) dukungan sosial profesional berpengaruh positif signifikan terhadap pengayaan pekerjaan-keluarga; 2) dukungan sosial personal berpengaruh positif signifikan terhadap pengayaan keluarga-pekerjaan; 3) pengayaan pekerjaan-keluarga ber- pengaruh positif signifikan terhadap kepuasan kerja; 4) pengayaan pekerjaan-keluarga berpengaruh positif signifikan terhadap kepuasan keluarga; 5) pengayaan keluarga-pekerjaan berpengaruh positif tidak signifikan terhadap kepuasan kerja; dan 6) pengayaan keluarga-pekerjaan berpengaruh positif signifikan terhadap kepuasan keluarga.
PENGARUH KOMPETENSI DOSEN DAN PROSES PEMBELAJARAN TERHADAP KEUNGGULAN BERSAING PROGRAM STUDI DI PENDIDIKAN TINGGI Sahyar Sahyar
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.i3.386

Abstract

The research aims to study and analyze the influence of lecturer’s competence and learning process on study program competitive advantage either in simultaneous and partiality at private higher education in North Sumatera. This research was conducted by census methods over 44 S1 Management studies in Private Higher Education Kopertis of Regional I North Sumatera. The data used in this research were primary data collected by questioners. The research respondents were head and students of study programs.  The validity and reliability of the data was tested before hypothesis testing. The data analysis for hypothesis testing was the path analysis. This research concludes that: the role of lecturer’s competence and learning process influential significantly toward study program competitive advantage. Partially from both independent variables, the influence of lecturer’s competence toward study program competitive advantage is greater than learning process.
ATTITUDE AND PURCHASE INTENTION TOWARDS TEMPE PRODUCERS JOINING THE PROTESTS A Study in Central Java Kresno Agus Hendarto; Basu Swastha Dharmmesta; B. M Purwanto; Moira M. M Moeliono
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.i1.37

Abstract

The theory of attribution has been widely used in marketing studies. However, this theory contains some limitations as well. Using the context of protests of tempe producers, this study aims at minimizing the limitations by integrating the attribution theory with collective action theories, prosocial theories, and expectancy-value theories in explaining and predicting the behavior of product consumers and individuals/groups that joined the protests. To answer the research objectives, this study proposed a model integrating the attribution of perceived motives of tempe producers joining the, empathy towards tempe producers, attitude towards tempe producers, and subsequent purchasing intention. The results indicate that the proposed model is supported by the data. This implies that the integration of the attribution theory with collective action theories, prosocial theories, and expectancy-value theories can minimize the limitations with regard to the criticism in neglecting motivation in attribution processes and confounding between attribution processes and attributional processes.
PENGARUH PEMBERDAYAAN TERHADAP KELELAHAN KERJA DAN KECERDASAN EMOSIONAL PERAWAT DAN BIDAN PADA RUMAH SAKIT RUJUKAN DI SULAWESI SELATAN Roslina Alam
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.i2.279

Abstract

Nurses and midwives is a profession which serves human beings and humanity, in the sense that the profession of nurses and midwives will give priority to the health of individuals, family and society above their own interest. The services provided by nurses and midwives is based on their knowledge and know-how in nursing which integrates the attitude, intellectual capacity and technical skills of the nurses and midwives based on their willingness and competence in helping others in health and sickness. This research is conducted on nurses and midwives in regional referral hospitals in South Sulawesi, which is comprised of seven hospitals in the municipality of Palopo, regency of Bone, regency of Bulukumba, municipality of Parepare and three other hospitals in the municipality of Makassar. The focus of this research is on the empowerment felt by nurses and midwives in relation to role ambiguity and conflict, job burnout and emotional intelligence. Sample was taken using proportional area random sampling where each unit is determined as much as 10 percent by Gay (in Umar, 2004:108). Sample size is about 200 people. The design of this research is explanatory, which tries to explain the relation among variables through confirmatory analysis and proposition testing. The result of the research shows that: (1) the empowerment has positive and significant impact on role ambiguity and conflict, due to the high expectation and lack of workers in the hospitals, (2) role ambiguity and conflict has positive and significant impact on job burnout, (3) empowerment has insignificant impact on job burnout, (4) job burnout has insignificant impact on emotional intelligence, and (5) empowerment has significant and positive impact on emotional intelligence. This research found that task and responsibility should be adapted to job description and further research should develop other variables in the hospital, improve the autonomy and independence of the nurses and midwives so as to reduce role ambiguity and conflict.

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