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INDONESIA
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 PENDIDIKAN DAN PENGALAMAN PADA PENDAPATAN RUMAH TANGGA DI INDONESIA Endang Taufiqurahman
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 4 (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.i4.114

Abstract

This research analyse influence of education, job experience, level of parent education and amount of sibling to wages and family income at Indonesian family. Hereafter this research analyse how total family income to measure education and experience role give same explanation than utilizes wage measure. This research will utilize model Mincer Wage Regression on Indonesian family. Analisis's method utilizes IV (Instrumental Variable).  The data will be used is panel data from IFLS (Indonesian Family Life Survey)  which is IFLS 3 years 2000 and IFLS 4 years 2007. Result observation was point out that amount of sibling not significant influence to average education of employment at family, meanwhile parent education is influence signifikan to average education of employment at family. Hereafter average education and experience of employment is significant influence to income and wage at Indonesian family. Then wages measure point out stronger influence than by use of measure total income to measure how education and experience influence to family income at Indonesian.  
PENERAPAN TOTAL QUALITY CONTROL (TQC): PENGARUH QUALITY CONTROL CIRCLE (QCC), PLAN-DO-CHECK-ACTION (PDCA) DAN KESADARAN AKAN MUTU TERHADAP MOTIVASI KERJA KARYAWAN (Studi Empiris pada Perusahaan Manufaktur dan Jasa di Gresik) Erlina Diamastuti
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.i4.358

Abstract

The purpose of the study is to find out the application of total quality control on manufactur and services industries in Gresik by finding out on how the influence of quality control circle (GCC). Plan-do-Check-Action and the quality awareness as the dimension of total quality control toward  the employee 's work motivation. The researcher has .formulated the hipotesis of this study that are Quality Conlrol Circle (QCC). Plan-Do-Check-Action and the quality awareness have influence toward the employee's work motivation. The quality control circle has sign!ficance influence among those third variables. From the result of the analysis shows that quality control circle (QCC), quality awareness and Plan-Do-Check-Action have significance influences toward the employee's work motivation. This conclusion relied on the calculation showing the value of ratio F of 19,552 ·· F table - 1,53. Based on I-test might be concluded that quality control circle has significance influence toward work motivation, while the quality awareness and Plan-Do-Check-Action doesn't have significance influence toward the employee's work motivation
URGENSI PENERAPAN PENDIDIKAN AKUNTANSI BERBASIS AKUNTANSI SOSIAL DAN LINGKUNGAN Anisa Kusumawardani; Irwansyah Irwansyah; Ledy Setiawati; Yoremia Lestari Ginting; Fibriyani Nur Khairin
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 1 (2018)
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.y2018.v2.i1.3484

Abstract

Penelitian ini bertujuan untuk mengidentifikasi kompetensi akuntan yang dibutuhkan oleh stakeholders perguruan tinggi terkait bidang akuntansi sosial dan lingkungan. Akuntan sangat berperan dalam proses penyusunan dan pelaporan bisnis, mulai dari pelaporan keuangan hingga pelaporan non-keuangan seperti laporan keberlanjutan. Secara global terjadi peningkatan tren pelaporan keberlanjutan, hal ini memberikan dorongan untuk mempersiapkan mahasiswa akuntansi dalam masalah akuntansi sosial dan lingkungan maka pendidikan akuntansi sosial dan lingkungan menjadi relevan di perguruan tinggi. Teori stakeholderdan model kompetensi keberlanjutan profesional sebagai alat analisis untuk memaknai kebutuhan perusahaan sebagai pengguna lulusan perguruan tinggi akan kompetensi profesi akuntan. Data berupa hasil interview dengan para informan yang merupakan pelaku penyusunan laporan keberlanjutan. Urgensi penerapan pendidikan akuntansi sosial dan lingkungan tercermin dari hasil penelitian yang menggambarkan tidak seorangpun pelaksana pelaporan keberlanjutan di institusi adalah seorang akuntan, padahal institusi memerlukan pelaksana yang memiliki kompetensi di bidang akuntansi sosial dan lingkungan. Kompetensi yang dibutuhkan tersebut terdiri dari kompetensi fungsional, kompetensi personal/perilaku, kompetensi pengetahuan/kognitif, dan kompetensi nilai/etika. Sehingga penelitian ini berkontribusi bagi perguruan tinggi untuk mengetahui kompetensi keberlanjutan secara spesifik sehingga dapat menjadi acuan dalam melakukan peninjauan kurikulum pendidikan akuntansi.
PENGARUH FAKTOR INTERNAL DAN FAKTOR EKSTERNAL TERHADAP INDEPENDENSI AUDITOR (Studi pada Kantor Akuntan Publik di Surabaya) Drs. Ec. Hanny Wurangian, M.Si., Ak.; Dr. Muslich Anshori, M.Sc., Ak.
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.i1.252

Abstract

Public accountant role and it position is creticized by society, especially for some cases involved large company and big certified public accountant, such happened in United States few years ago. In Indonesia, there are some cases which still cause pro and contra in public. In those cases, public accountant professionalism is questioned. As we know, the most important aspect, which public accountant must maintain is trust from society as their user.In this research, we analyzed auditor independency aspect and some factors, such as: quality of auditor, auditor financial wealth, auditor-clients relationship, client size measure, audit duration, audit relation duration, and adherence to existing rule and regulation at certified public accountant in Surabaya. Population in this research is auditors and partners who signing audited financial statement (audit report) that work at certified public accountant office in Surabaya. In Surabaya, there are 54 CPA Offices or 77 auditors and partners. All of those 77 auditors and partners acted as respondent and analysis units in this research. Thus, the data collection was done by census.Multiple Regression Model was used to test hypthesis which said that quality of auditor, auditor financial wealth, auditor-clients relationship, client size measure, audit duration, audit relation duration, and adherence to existing rule and regulation, both collectively and partially, affected to auditor independency at CPA Office in Surabaya.This research show that quality of auditor, auditor financial wealth, auditor-clients relationship, client size measure, audit duration, audit relation duration, and adherence to existing rule and regulation, collectively, affect to auditor independency at CPA Office in Surabaya. And only 3 or 7 tested variables, which is quality of auditor, auditor-clients relationship, and audit duration, partially, affect to auditor independency, which the most affected variable is auditor-clients relationship.
THE DETERMINANT FACTORS OF EARNINGS QUALITY AND ECONOMIC CONSEQUENCES Gagaring Pagalung; Bambang Sudibdyo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 1 (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.i1.150

Abstract

Penelitian ini bertujuan untuk mendiskusikan faktor-faktor penentu kualitas laba dan konsekuensi ekonomi di pasar modal Indonesia. Faktor-faktor tersebut adalah bawaan, kinerja, risiko perusahaan, dan risiko industri. Kualitas earning diukur menggunakan atribut kualitas akrual, persistensi, prediktabilitas, kelancaran, dan kualitas earning faktorial, sedangkan konsekuensi ekonomi diukur menggunakan varians residual sekuritas. Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan mulai tahun 2005 hingga 2010. Penelitian menggunakan tiga langkah pengujian, yaitu (1) pengujian atribut kualitas earning yang berbeda satu sama lain, (2) menganalisis faktor-faktor penentu kualitas earning dan (3) menguji pengaruh kualitas earning di pasar saham dalam konteks hubungan antara informasi asimetris dan kualitas earning. Hasil pengujian pertama menunjukkan bahwa semua dari empat atribut kualitas earning berbeda satu sama lain. Analisis faktor-faktor penentu menunjukkan bahwa variabel leverage memiliki hubungan yang signifikan dengan lima atribut kualitas earning, daripada penjualan dan ukuran perusahaan yang menunjukkan hubungan signifikan dengan empat atribut kualitas informasi earning. Variabel lain seperti siklus operasi, kinerja, dan klasifikasi industri menghasilkan dua atribut kualitas earning. Pengujian konsekuensi ekonomi menghasilkan tiga atribut kualitas laba yang memiliki hubungan signifikan dengan varians residual sekuritas yaitu atribut kualitas akrual, kelancaran, dan kualitas laba faktorial.
PENGARUH KREATIVITAS DAN TRADE EXHIBITION TERHADAP INOVASI BERKELANJUTAN DAN KINERJA PEMASARAN SENTRA INDUSTRI KECIL MEBEL KAYU DI KABUPATEN MADIUN Sonang Sitohang
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 3 (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.i3.391

Abstract

The research aims are to analyze and test the influence of creativity and trade exhibition toward extended innovation and market performance of  small industry of wood furniture cluster in Madiun region. Population are 103 entrepreneurs of wood furniture. Research method uses complete enumeration. Main instrument used in data collection relates to questionnaire through structure 5-points of Likert Scale. Data analysis used is Structural Equation Modeling (SEM) to ensure the causality between previous variable involved validity, reliability test and confirmatory factor analysis. The test requires criterion.The results of research indicate that creativity and trade exhibition significantly influence the extended innovation and innovation significantly influence the market performance, furthermore, both creativity and trade exhibition significantly influence the market performance of small Industry of wood furniture cluster in Madiun. 
ANALISIS EFISIENSI PENGGUNAAN DANA MASYARAKAT UNTUK KEGIATAN DHARMA PENDIDIKAN DI INSTITUT PERTANIAN BOGOR Mohamad Nur Hadi; Hermanto Siregar; Hendro Sasongko
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.i1.42

Abstract

Fokus dalam penelitian ini adalah pengukuran efisiensi di seluruh Departemen di Institut Pertanian Bogor menggunakan Data Envelopment Analysis (DEA) pada tahap pertama dan tahap kedua adalah untuk menentukan faktor-faktor yang memepengaruhi efisiensi. Metode DEA bertujuan untuk mengevaluasi tingkat efisiensi dengan membandingkan semua departemen dan menggunakan sumber pendanaan sebagai input serta faktor-faktor selain finansial sebagai output. Analisis tahap dua menggunakan regresi tobit karena variabel terikat tersensor antara 0 sampai 1 dan variabel bebas tidak tersensor. Hasil dari tahap satu menunjukkan bahwa 54,29 % departemen di IPB sudah efisien untuk pelaksanaan kegiatan akademik selama periode 2012 sampai 2014, sedangkan yang tidak efisien sebesar 45,71 %. Hasil DEA juga menunjukkan Departemen yang mengalami increasing dan decreasing dalam rentang waktu 2012-2014, Departemen yang mengalami increasing sebanyak 29% dari total keseluruhan Departemen, sedangkan yang mengalami decreasing sebanyak 20% dan sisanya selalu memperoleh tingkat efisiensi yang baik. Hasil tahap dua menunjukkan bahwa akreditasi internasional dan jumlah tenaga kependidikan merupakan faktor yang mempengaruhi tingkat efisiensi dari departemen.
FAKTOR-FAKTOR FUNDAMENTAL MIKRO: PERTUMBUHAN AKTIVA, PERTUMBUHAN TINGKAT PENGEMBALIAN AKTIVA, RASIO UTANG, RASIO LANCAR, LABA BERSIH PER SAHAM, RASIO HARGA-LABA BERSIH PER SAHAM & HASIL (PENDAPATAN) SAHAM YANG BERPENGARUH TERHADAP HARGA SAHAM INDUSTRI MAKANAN & MINUMAN PADA BURSA EFEK DI INDONESIA Bambang Hadi Santsoso
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 1 (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.i1.285

Abstract

The population of this research is shares of the issuers (go public companies) in the food and beverage industry listed on the stock exchange in Indonesia. The research period is 4 years (from year 1998 to2001), and its sample consists of 10 shares of issuers in the industry of food and beverage. The sample was taken from 18 shares of issuers, with the implementation of purposive or non-random sampling technique. The capital market roles are so important, and therefore, ideally, the analysis with the focus on factors and on dominant factors influenced price of shares is really needed to be carried out through a detail research. Focus of this research is on the impact of micro fundamental factors towards price of shares of the food and beverage industry listed on the stock exchange in Indonesia, especially after economy and monetary crisis happened in 1997 in Indonesia. Variables studied in the research are price of shares, and asset growth, return on asset growth, debt ratio, current ratio, earning per share, price earning ratio, and also dividend yield.  The source of data is secondary data obtained from the Surabaya and Jakarta Stock Exchanges, as well as Capital Market Reference Center. The model used for this research is multiple linier regressionanalysis model. Result of research concluded that the changes on price of shares of the food and beverage industry listed on the stock exchange in Indonesia were influenced simultaneously by asset growth, return on asset growth, debt ratio, current ratio, earning per share, price earning ratio, and dividend yield. Meanwhile, the changes on price of shares of the food and beverage industry listed on the stock exchange in Indonesia was influenced partially by only earning per share.
DAMPAK PENERAPAN TEKNOLOGI INFORMASI ELECTRONIC DATA INTERCHANE TERHADAP KINERJA PERUSAHAAN FORWARDING Agus Agus Sunaryo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 4 (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.i4.183

Abstract

Electronic Data Interchane (EDI) is combination of computer technologogy and electronic which com help us to communication and serving document trafficbetween two side or more with the same time in fast and accurate.  Mi – Trans Logistic corporation who starting to use  EDI  in its business operation, received a lot gains, Al thought in start its needed great investment and the up grade of the human resources. The gains are: repare the data lack; less paper and loose the face to face amount with customer because the document manufactured by the electronic so that be data will received efficiency and time efectivy,  increase serving to consument beside that.  The EDI impact are the custom document serving is easier and faste,. where before  EDI it need stime  4 – 5  days, now can served only less  3  days, and the important thing is the image from the customer if the company are developed and bonafide and prestice.
PENGARUH KEPEMILIKAN DAN KEPEMIMPINAN KELUARGA SERTA EFEKTIFITAS PENGAWASAN DEKOM TERHADAP KUALITAS AUDIT Vera Diyanty; Eliza Fatima; Akhmad Syahroza
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 2 (2018)
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.y2018.v2.i2.3941

Abstract

This study aims to investigate the effect of family ownership, family leadership, and the monitoring role of the Board of Commissioners on the audit quality. This study uses a sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2013. Family ownership is measured through the ultimate ownership of the company. To determine whether the company's CEO is the founder of the company, family relationship data is used on all of the company's ultimate owners. The monitoring role of the Board of Commissioners is calculated through the Asean Corporate Governance Scorecard index. Data of auditor is obtained from Center for Supervision of Financial Service (P2PK). The results showed that family ownership either through direct or indirect mechanisms tend to choose Big 4 KAP than non Big 4. While Chief Financial Officer (CFOs) from family and corporate founders tend to choose Big 4 in auditing the company. This is done to maintain the company's reputation. The results also show that the effective monitoring of the Board of Commisionners (BOC) tends to choose Big 4 auditors compared to non Big 4.

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