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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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PENGARUH KARAKTERISTIK PERUSAHAAN DAN SERTIFIKASI LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Wiwiek Dianawati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 2 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Keterlibatan perusahaan dalam CSR bisa dikarenakan dua motivasi yang berbeda. Beberapa perusahaan percaya dengan melakukan CSR maka perusahaan akan memeroleh keunggulan kompe- titif yang membedakan dengan pesaingnya sehingga memungkinkan perusahaan mencapai hasil ekonomi yang lebih baik (Resource Based Theory). Perusahaan lain terlibat dalam CSR untuk memenuhi harapan stakeholders sehingga CSR dan pelaporannya merupakan alat legitimasi untuk menunjukkan kepatuhannya terhadap harapan tersebut (Legitimacy Theory). Penelitian ini bertujuan untuk mencari bukti empiris mengenai pengaruh pengalaman internasional, kedekatan konsumen dan perolehan sertifikasi lingkungan terhadap luas tidaknya pengungkapan CSR dengan menggunakan pendekatan teori Legitimacy. Dengan menggunakan target populasi perusahaan manufaktur terbuka di BEI yang membuat laporan CSR pada tahun 2011 dan 2012, diperoleh sampel sebanyak 168 firm years. Dengan menggunakan uji analisis regresi berganda diperoleh hasil tidak ada pengaruh signifikan antara variabel pengalaman internasional, kedekatan konsumen dan sertifikasi lingkungan terhadap pengungkapan CSR. Hasil penelitian ini memberikan masukan kepada pemerintah untuk mewajib- kan perusahaan melakukan pengungkapan CSR dengan menyediakan pokok-pokok yang harus diungkapkan. Global Reporting Initiative (GRI) bisa digunakan sebagai panduan pengungkapan CSR karena sudah diakui secara universal.

PENGARUH SK. MENDIKNAS NO. 36/O/D/2001 TERHADAP PERKEMBANGAN PERGURUAN TINGGI SWASTA DI LINGKUNGAN KOPERTIS WILAYAH VII Subroto Subroto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 2 (2006)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purposes of this research are to formulate/ to identify the apparent impact of the policy of credit point assessment of lecturer academic position as stated in national education minister’s decree No. 36/D/O/2001 and to give input to the decision maker to consider the impact when they make correction toward the policy. Besides that, its purpose is to provide the description to the leaders of private colleges and to the lecturers who are instructed to work there and the foundation lecturer that the academic position is very important both for themselves and for increasing the private college independence.The result of this research shows that there is increase quantitatively of full time lecturer qualification, the ratio between the number of full time lecturers and the number of student and graduates. However, the quantitative increase is not comparable with the expected target of a policy such as accreditation, lecturers ranks, examiners and so on.There are some factors which impede the achievement of private college independence of coordinator of private college of region VII that is policy factor itself, aparatus as the policy operators and the motivation of the private colleges.Related to the problem above, it is necessary to create monitoring mechanism which enables the private colleges to encourage to increase the qualification of the full time lecturers periodically both through the level increase of formal education (S-2/S-3) and through the increase of their rank of academic position, and the private colleges are given real authority in carrying out their functions.

KINERJA APARATUR SIPIL NEGARA (ASN) PEMERINTAH KOTA MATARAM Amiartuti Kusmaningtyas
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 18 No 4 (2014)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The development of each region will be realized if the perpetrators of the organization working units as the spearhead of the executor in the area feel the peace and comfort in the work. This study aims to determine the Organization Climate Effect on Employee Performance with Organization Commitment and Job Satisfaction as an intervening variable in the City of Mataram. Existing problems related to the low performance of employees. It can be observed from the number of employees who can not complete the task in accordance with a predetermined time. This condition occurs partly because many employees are coming late, doing things that are less productive. The study population was Mataram City Government employees spread over 30 unit organizations with a sample of 150 respondents. Data were analyzed using SEM (Structural Equation Modeling) v.22. and SPSS v.19. The results of the analysis proves, 5 hypothesis has significant influence while one hypothesis has not a significant influence. Significant influence include: Organization Climate on Organization Commitment, Organization Climate on Job Satisfaction, although very small. Organization Commitment on Employee Performance, Job Satisfaction on Employee Performance, Organization Climate on employee performance, while the Organization Commitment on Job Satisfaction has no significant effect.

THE EFFECT OF INNOVATIVENESS ON THE RELATIONSHIP BETWEEN DIVERSIFICATION AND SLACK Fuad Fuad
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 3 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The main purpose of this paper is to investigate the management’s willingness to act in the best interest of the top corporate. Particularly, this study examines the role of incentive schemes to reduce the presence of budgetary slack in the business units budget. Pilot study was conducted to 34 respondents that represented the sample of this study to ensure the feasibility and clarity of questionnaires and collected comments from them. Using Moderated Structural Equation Modeling, this study found that diversified firms can not control the presence of budgetary slack. Moreover, this study found that the significance relationship between diversification and budgetary slack was moderated by the firms’ value orientation towards innovation. The results also revealed that, out of three incentive schemes, only corporate-based incentive was able to reduce the presence of budgetary slack. This paper suggest interested researcher to use other measures of incentives such as group-based versus tournament-based incentive. This study can be concluded that agency perspectives may no longer be suitable to explain the presence of budgetary slack in their business units as the nonsignificant effect found on the relationship between incentive schemes on budgetary slack.

PENGARUH PARTISIPASI PEMAKAI DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KEPUASAN PEMAKAI DALAM PENGEMBANGAN SISTEM INFORMASI AKUNTANSI Fariyana Kusumawati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 4 (2007)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This Reseach examine influence user participation and top management motivation to user satisfaction in improvement of accountong information system: user skill as moderating variabel. This reseach is done in PT Telkon Divre V Surabaya, the sampel are 30 respondent by multiple regretion analysis.The result is 99,6% (R2) is large of influence independent variable to user satisfaction in improvement accounting information system. The result of examine H1 is user participation significant influence by user skill as moderating variable dan top management variable significant influence to user satisfaction in improvment accounting information system.

NIAT ADOPSI TEKNOLOGI INFORMASI: SEBUAH KAJIAN EMPIRIS ONLINE BUSINESS Haryanto Haryanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 18 No 2 (2014)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini menguji hubungan antara variabel dalam Technology Acceptance Model, yang meliputi variabel perceived easy to use, perceived usefulness, sikap, dan niat dengan Theory of Planned Behavior yang mencakup sikap, subjective norm, dan perceived behavioral control. Setting penelitian adalah mahasiswa yang melakukan online business. Pengujian instrumen berdasarkan confirmatory factor analysis untuk pengujian validitas dan cronbach alpha untuk pengujian reliabilitas. Berdasarkan purposive sampling method, terdapat 161 responden yang berpartisipasi dalam penelitian ini. Selanjutnya, pengujian hipotesis menggunakan analisis SEM-GeSCA. Hasil pengujian mengindikasikan bahwa model penelitian fit karena nilai FIT, AFIT, dan GFI berturut-turut sebagai berikut 60,1%; 59,5%;0,989. Oleh karena itu, pengujian hipotesis bisa dilakukan. Terdapat lima hipotesis yang didukung, yakni pengaruh perceived easy to use terhadap perceived usefulness; pengaruh perceived usefulness terhadap sikap dan juga terhadap niat; pengaruh sikap terhadap niat; dan pengaruh perceived behavioral control terhadap niat. Namun hipotesis tentang pengaruh perceived easy to use terhadap sikap dan pengaruh subjective norm terhadap niat tidak didukung.

PENGARUH RASKIN TERHADAP PENGELUARAN KONSUMSI DAN SOSIAL EKONOMI SERTA KESEJAHTERAAN KELUARGA DI JAWA TIMUR Sasongko Sasongko
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 14 No 3 (2010)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this research is to examine: (1) the influence of rice for impoverished family to family’s consumption expenses; (2) the influence of rice for impoverished family to family’s socio economic condition; (3) the influence of family’s socio-economic condition to family consumption expenses; (4) the influence of family’s socio-economic condition to family welfare; (5) the influence of family’s consumption expenses to family welfare. Research variables include four latent variables and 18 indicators. The number of family samples is 180 families for Madurese culture, and 60 families for Arek culture. Based on five hypotheses proposed for each cultural area, three hypotheses are accepted for Mataraman culture, 2 hypotheses for Madurese culture, and one hypothesis for Arek culture. The research result are: (1) rice subsidy for impoverished family at Madurese culture has negative influence to family’s consumption expenses; (2) rice subsidy for impoverished family at Mataraman culture has negative influence to family’s socio-economic condition. At Madurese culture, rice subsidy gives positive influence to family’s socio-economic condition; (3) at Mataraman culture, family’s socio-economic condition has positive influence to family’s consumption expenses; and (4) family’s consumption expenses has positive influence to family welfare at Mataraman and Arek cultures.

DETERMINAN INTENSI AUDITOR MELAKUKAN TINDAKAN WHISTLE-BLOWING DENGAN PERLINDUNGAN HUKUM SEBAGAI VARIABEL MODERASI M. Wahyuddin Abdullah; Hasma Hasma
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 1 No 3 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini bertujuan untuk menguji pengaruh faktor komitmen organisasi, personal cost of reporting, tingkat keseriusan kecurangan, dan sikap profesionalisme terhadap intensi auditor melakukan tindakan whistle-blowing dengan perlindungan hukum sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja di lingkungan Inspektorat Provinsi Sulawesi Selatan dengan teknik pengambilan sampel purposive sampling. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui survei kuesioner secara langsung. Analisis data menggunakan analisis regresi linear berganda dan analisis regresi linear berganda dengan uji nilai selisih mutlak untuk hipotesis komitmen organisasi, personal cost of reporting, tingkat keseriusan kecurangan, dan sikap profesionalisme yang dimoderasi oleh perlindungan hukum. Hasil penelitian dengan analisis regresi linear berganda menunjukkan bahwa tingkat keseriusan kecurangan dan sikap profesionalisme berpengaruh positif dan signifikan sedangkan komitmen organisasi dan personal cost of reporting berpengaruh negatif dan tidak signifikan terhadap intensi auditor melakukan tindakan whistle-blowing. Analisis variabel moderating dengan pendekatan nilai selisih mutlak menunjukkan bahwa per- lindungan hukum hanya mampu memoderasi tingkat keseriusan kecurangan dan tidak mampu memoderasi komitmen organisasi, personal cost of reporting dan sikap profesionalisme terhadap intensi auditor melakukan tindakan whistle-blowing.

PERSEPSI MAHASISWA TERHADAP KINERJA DOSEN BERDASARKAN PERBEDAAN GENDER PADA PROGRAM DIPLOMA TIGA STIESIA SURABAYA Nur Handayani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 4 (2006)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This research is conducted in the purpose to prove an empirical evidence of the gender differences between male and female lecturers’perfomance in Program Diploma Tiga STIESIA Surabaya. Sample is taken by stratified random sampling, samples are 65 respondent measuring the performance of male lecturers and 70 respondent measuring the performance of female lecturers from 364 students in Program Diploma Tiga STIESIA Surabaya at academic sesion 2005/2006. The lecturer’s performance survey model developed by Green et.al (1998) was use for this research. The result of t-test proves that the performance between male and female lecturers in Program Diploma Tiga STIESIA Surabaya is not significant.

PENGARUH BUDAYA ORGANISASI, STRES KERJA DAN KOMITMEN TERHADAP KINERJA KARYAWAN CV. BINTANG KARYA PUTRA DI SURABAYA H. Edy Sutrisno
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 14 No 4 (2010)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

CV. Bintang Karya Putra in Surabaya is one of a private company in construction area and cleaning service. In facing emulation is required by pre-eminent human resource and professional, therefore hardly is required quality of human resource, causing can reach optimal performance executed by all company employee. Employee performance hardly influenced by organization culture, stress job and commitment of employee. This research aim to know are there influence between organization cultures, stres job and commitment to employee performance. Sample taken is 75 employees of CV. Bintang Karya Putra in Surabaya. Based on result of knowable finding:Based on result of the research earns to know that there are significant influence between organization culture to employee performance of CV. Bintang Karya Putra.Based on result of research earns to know that there are significant influence between job stres to employee performance of CV. Bintang Karya Putra.Based on result of the research earns to know that there are significant influence between commitment to employee performance of CV. Bintang Karya Putra.Variable that is very dominant influential to employee performance of CV. Bintang Karya Putra is variable organization culture.Contribution given by organization culture, stress job and commitment to employee performance of CV. Bintang Karya Putra is 83,50 %. While the rest 16,50 % is variables that is not predicted in this research

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