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EKUITAS (Jurnal Ekonomi dan Keuangan)
ISSN : 2548298X     EISSN : 25485024     DOI : -
Core Subject : Economy,
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
HAMBATAN PENYALURAN DANA BANTUAN OPERASIONAL SEKOLAH (STUDI KASUS DI PROPINSI SUMATERA UTARA) Yuris Danilwan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 14 No 4 (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.i4.177

Abstract

In general, the study aims to see how far the effective use of policy implementation disbursements School Operational Assistance (BOS), which has been implemented so far in order to free tuition. The research involves several elements like: PIU Office Level II, Personnel at Bank dealer, School Committee, Principal and Students who are in districts north Sumatra province. This research also involves a number of factors thought to be determinants of implementation effectiveness of the School Operational Assistance (BOS) in the field. Statistical methods used are modeling Structural Equation Modeling (SEM). This research was carried out in Medan. Location of the study Elementary and Junior High School. Respondents totaled 554 respondents. The results showed that: a). All factors considered valid or have a significant influence on the formation of each latent variable, namely: latent variable input, process, output and outcome. b). The amount of the direct influence of input variables to process variables of 0.83. While the contribution of 68.89%. c). There is a direct influence of input variables on output variables. The amount of the direct influence of input variables on output variables of 0.21. While the direct contribution given by the input variables on output variables of 4.41%. d). There are no direct influence on the input variables Outcome variables. The amount of indirect effect through the Input variable Output variable to the outcome variable that is equal to 0.162. While the contributions made by variable input through output variables Outcome variables at 2.61%. e). There is an indirect effect through the variable Input Variable Process and proceed through a variable output to outcome variables. The amount of indirect effect through the variable process input variables and proceed through a variable output to outcome variables of 0.50. Contributions made 25.49%. f). The influence of each factor formed on the latent variables of input, process and output of the factors increasing the value of education and National Final Test (UAN).
EKSTERNALITAS EKSPOR ASEAN KE JEPANG DAN AMERIKA SERIKAT Ady Soejoto; David Kaluge
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 3 (2005)
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.y2005.v9.i3.418

Abstract

The objective of this research is to obtain externalities model of direct export to real GDP several ASEAN states. It is already known thatJapanand United States represent biggest commerce partners to state of ASEAN.From result of analysis, there are significance influences of direct export to Asian Continent andAmericato real GDP some members of ASEAN. Partially, export to Japan andAmericado not fully give  any influence to the real GDP signicance ofMalaysia,Singaporeand of Filippine. Model of Estimation show trend go up for both GDP real and also direct export to the ASEAN country (Indonesia,Malaysia, Philippine, andSingapore).
PEMODELAN SKENARIO KEBIJAKAN PENGENTASAN KEMISKINAN DI INDONESIA DENGAN METODE PROMETHEE Nafiah Ariyani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 4 (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.i4.73

Abstract

One of the challenging issues in poverty alleviation programs is to determine the set of multi criteria which encompass aspect of inputs, process and output that yield the best alternative program. This is important due to the fact that poverty is multidimensional issue and criteria to be considered in the program are vary. This study aimed to address a challenge by employing a mutli-criteria analysis. PROMETHEE was used to assess existing various poverty alleviation patterns. In addition, a new set of policy alternative, namely a hybrid policy was introduced in order to compare with existing policies. The results show that zakat patterns performs well in terms of time to eradicate poverty, the completeness of the program, accuracy of the target, recipient satisfactory, satisfactory of the admission process, data availability, and cost management. In contrast, CSR patterns perform well in management aspect, cost of  management, data availability and satisfactory for the time of delivery program, while the pattern of government programs excel in aspects: the completeness of the program and the availability of funds. Overall, the newly introduced policy of hybrid program offers the best performance for all aspect of input, process and output in administering the poverty alleviation programs
ANALISIS SWOT DAYA DUKUNG DAERAH TERHADAP PENGEMBANGAN KAWASAN INDUSTRI KABUPATEN BLITAR Khuzaini Khuzaini; Suwitho Suwitho
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 2 (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.i2.315

Abstract

The first step of industrial area development needs to find out the current conditional supportiveness in the smallest area unit. The smallest unit of Regency or Municipality is subdistrict. The setting of this study is Blitar Regency while its smallest area units studied are the Subdistricts of Bakung, Wonotirto, Sutojayan, Panggungrejo, Wates, Binangun, Kesamben, Selorejo, Doko, Wlingi, Talun, Selopuro, Kanigoro, Kademangan, Sanankulon, Srengat, Udanawu, Wonodadi, Ponggok, Nglegok, Garum and Gandusari.. The method used is SWOT analysis which considers internal factor constructed in IFAS (Internal Strategic Factor Analysis Summary) table and external factor constructed in EFAS (External Strategic Factor Analysis Summary) table. The highest IFAS values is Subdistrict Ponggok, while the highest EFAS values is Kademangan. Based on IFAS and EFAS values, the quadrant position will be derived in SWOT matrix whose x axis is IFAS and y axis is EFAS. There are four quadrants in SWOT matrix, they are S-O (Strengths – Opportunities), W-O (Weakness-Opportunities), S-T (Strengths-Threats), and W-T (Weakness-Threats). The results of this current study suggest that from 22 Subdistricts we studied, there are ten Subdistricts in S-O quadrant, two in W-O quadrant, five in  S-T quadrant and five in W-T quadrant. Based on the position of these Subdistricts in SWOT quadrant, the appropriate strategy for each Subdistrict in developing their area in order to support the development of industrial area will be determined.
INTEGRITY, UNETHICAL BEHAVIOR, AND TENDENCY OF FRAUD Gugus Irianto; Nurlita Novianti; Kristin Rosalina; Yuki Firmanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 2 (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.i2.213

Abstract

The purpose of this research is to analyze the influence of integrity, and compensation systems on unethical behavior, and the influence of unethical behavior on tendency of fraud. The sample used in this research is the staff of financial, and procurement divisions of a higher educational institution. The result of the research indicates that integrity has no influence on unethical behavior, whilst compensation systems have an influence on unethical behavior. The other result shows that ethical environment could drive decision based on ethical principles rather than personal interest. In other words, the tendency of fraud may be reduced by the existence of ethical environment. The results of the study may be further interpreted that appropriate system, integrity, and ethical environment are determinant to ethical behavior.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INDEKS PEMBANGUNAN MANUSIA DI INDONESIA PERIODE 2008-2012 Nadia Ayu AyuBhakti; Istiqomah Istiqomah; Suprapto Suprapto
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.i4.97

Abstract

Human Development Index (HDI) is an index established by UNDP in 1996 to measure the well-being of society. Indonesian HDI increased during the period of 2008-2012; however, there is high variation among 33 provinces. Its position in the world is still below the average (121 of 187 countries) and ranks 5th among ASEAN countries (UNDP, 2013). Based on this phenomenon this study tries to analyze the determinants of HDI which include GDP, dependency ratio, household consumption for food, government budget for education, and the budget for health. The results indicate that GDP and government budget for health have positive effect on HDI, whereas dependency ratio and household consumption for food have negative effect. However, the budget for education has no effect on HDI. HDI is an important indicator of development; therefore, the government and the society should take efforts to improve the HDI. Economic growth, income distribution, population control, poverty alleviation, as well as improvement in health services and education are needed in order to improve the HDI.
DETERMINAN PREFERENSI STRUKTUR MODAL USAHA MIKRO DAN KECIL Khaira Amalia Fachrudin
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.i3.342

Abstract

Struktur modal adalah bauran sumber dana yang digunakan perusahaan.  Struktur modal usaha mikro dan kecil (UMK) dapat ditentukan oleh sejumlah faktor seperti karakteristik pemilik serta karakteristik perusahaan. Tujuan studi ini adalah untuk menyelidiki determinan preferensi struktur modal usaha dari UMK di Pajak USU Padang Bulan Medan. Determinan tersebut terdiri atas karakteristik pemilik dan karakteristik usaha. Karakteristik pemilik terdiri atas pendidikan, kewirausahaan, dan pengalaman, sedangkan karakteristik usaha yang digunakan adalah ukuran usaha. Pertanyaan terstruktur digunakan untuk mengumpulkan data 100 usaha kecil dan menengah. Model regresi logistik digunakan untuk menguji hipotesis yang diturunkan dari literatur. Hasil uji pada alpha 5% menunjukkan bahwa ukuran usaha berpengaruh signifikan terhadap preferensi struktur modal usaha mikro dan kecil. Variabel lain ditemukan tidak berpengaruh signifikan. Implikasi hasil penelitian ini adalah semakin besar ukuran usahanya, semakin besar peluang usaha tersebut untuk menggunakan struktur modal dari eksternal. Usaha yang lebih kecil mengalami kesulitan untuk mengakses dana eksternal karena kurangnya jaminan. Mereka juga kurang memiliki waktu untuk mengurus administrasi pinjaman.  Lembaga keuangan formal perlu memperhatikan hal ini dan membantu usaha kecil untuk mendapatkan modal yang diperlukan untuk mengembangkan bisnis mereka.
PENGARUH KOMPENSASI, MOTIVASI DAN KEPUASAN KERJA TERHADAP KELUAR MASUK PEGAWAI (LABOUR TURNOVER) PADA PT. ASURANSI ABC SURABAYA J.F.X Susanto Soekiman
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 4 (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.i4.238

Abstract

The research oberves the effects of compensation, motivation, and woriking satisfaction toward the labour turnover in PT Asuransi ABC Surabaya.The results are known that (1) the coeficien correlation value (R) from linier regression is 0.882, meaning correlation between dependent & independent variables is trong at 88,2 %; (2) the value of coeficien determination square (R2) is 0.778, meaning 77.8 % of labour turnover variations are influenced by three variables i.e. : compensation variable (X1), motivation (X2), and working satisfaction (X3); (3) the rest value 22.2 % is known that labour turnover is PT Asuransi ABC Surabaya is influenced by ather independent variable. So, there are simultaneous and partial effects from dependent variable toward independent variable.
MEDIASI NILAI PELANGGAN DAN KEPERCAYAAN MEREK PADA PENGARUH KEPRIBADIAN MEREK TERHADAP LOYALITAS Siti Zuhroh
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.i3.133

Abstract

Dalam mengambil keputusan pembelian konsumen tidak hanya didasarkan pada atribut produk seperti harga, desain, dan fungsi produk namun juga pada perasaan atau emosi yang ditimbulkan ketika menggunakan produk tersebut, sehingga akan lebih menjadi satu ikatan emosional antara merek dan konsumen yang akan mampu menjaga hubungan jangka panjang. Penelitian ini bertujuan untuk mengembangkan hubungan antara kepribadian merek, serta menempatkan nilai pelanggan dan kepercayaan merek menjadi variabel mediasi. Populasi dalam penelitian ini adalah mahasiswa pengguna smartphone Blackberry di Malang Kota. Jumlah sampel sebanyak 307. Pengumpulan data dilakukan dengan menggunakan teknik acidental sampling dan diolah dengan menggunakan analisis GSCA. Hasil penelitian menunjukkan bahwa Kepribadian Merek berpengaruh tidak signifikan terhadap Loyaitas Merek namun berpengaruh signifikan positif terhadap loyalitas merek yang dimediasi oleh Nilai Pelanggan dan Kepercayaan Merek. Implikasi penelitian ini adalah memberikan informasi bagi Manajer Pemasaran untuk membangun strategi pemasaran dalam membangun Loyalitas Merek yang didasarkan pada aspek Psikologis.
PENGARUH ORIENTASI PELANGGAN DAN ORIENTASI PESAING TERHADAP INOVASI PASAR DAN PERTUMBUHAN PENJUALAN PERUSAHAAN MAKANAN DI SURABAYA Wahyudiono Wahyudiono
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 14 No 3 (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.i3.377

Abstract

The aim of the study  is to examine  the effect of market orientation and competitor orientation to market  innovation and sales growth, and the effect of market innovation to the sales growth of food Companies in Surabaya. The population of the study is all big food companies, which are operated until the end of 2008, and located in Surabaya Industrial Estate Rungkut (SIER). This research employs complete enumeration since the number of population is relatively small (23 food  companies), whereas the analysis tool is path analysis. The test results indicate that: market orientation has direct, positive and significant effect to market innovation of food companies. Competitor orientation has direct, positive and significant effect to market innovation of food companies. Customer orientation has direct, positive and significant effect to the sales growh of food companies. Competitor orientation has direct, positive and significant effect to sales growh of food companies. The market innovation has direct, positive and significant effect sales grown of food companies. Another important finding shows that market  innovation is able to mediate customer orientation and market orientation with growth sales of companies. It means that the presence of market innovation is required to strengthen the effect of customer orientation and competitor orientation to sales growth of companies.

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