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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 FAKTOR-FAKTOR STRESS KERJA TERHADAP KINERJA PADA PERAWAT RUMAH SAKIT DI KABUPATEN TUBAN Teman Koesmono; Agnes Arshinta Dewi
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 to find out how far the stress in the work place that suffered by nurses can effect their working performance. The researcher is interested in observing the effect of the stress in the work place on nurses’ working performance in Tuban Region because the nurses in doing their jobs are suspected to have heavy working stress. That’s because a nurse is faced to a specific job and put his/her service as a priority for the sick patients who is suffering from their deseases. The effect of patients’ behavior and even their families makes a nurse working extra hard in order to keep out the negative judgement against the hospital where they work. The result of this research found that working stress attributes which are: Administrative Policies and Strategies, Organizational Structure and Designs, Organizational Process and Working Conditions significantly effect a nurses working performance in the hospital in Tuban Region. This is important to know because a nurse plays an important role as a paramedic in giving his/her contribution to the patients regarding to heal their deseases.

PENGARUH MOTIVASI, KUALITAS LAYANAN, DAN KEPUASAN WISATAWAN TERHADAP IMAGE DAERAH TUJUAN WISATA Martaleni Martaleni
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 18 No 2 (2014)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Pertumbuhan industri pariwisata yang semakin pesat dapat mendorong pembangunan daerah, meningkatkan devisa negara, meningkatkan kesejahteraan dan kemakmuran rakyat serta dapat menambah rasa cinta tanah air, bangsa dan nilai-nilai budaya. Oleh karena itu, pengelolaan dan penguatan image suatu Daerah Tujuan Wisata (DTW) merupakan langkah yang harus mendapatkan perhatian yang serius secara terus menerus. Tujuan dari penelitian ini adalah menguji dan menganalisis pengaruh nilai motivasi wisatawan, kualitas layanan dan kepuasan wisatawan secara langsung dan tidak langsung terhadap image DTW. Data yang dibutuhkan untuk penelitian ini diperoleh dari sampel sebanyak 200 responden. Adapun populasi terdiri dari seluruh wisatawan yang berasal dari luar Malang Raya dan bertujuan untuk berwisata ke DTW Malang Raya. Data dianalisis menggunakan metode statistik deskriptif dan inferensial. Temuan penelitian ini menjelaskan bahwa semakin meningkat nilai motivasi wisatawan dan kualitas layanan wisata akan dapat meningkatkan nilai kepuasan wisatawan terhadap Daerah Tujuan Wisata. Di samping itu meningkatnya kualitas layanan wisata dapat secara langsung meningkatkan image wisatawan terhadap DTW. Selanjutnya melalui kepuasan wisatawan, peningkatan nilai motivasi wisatawan dan kualitas layanan secara tidak langsung dapat meningkatkan image wisatawan terhadap DTW.

PENGARUH DESENTRALISASI DAN KOMITMEN ORGANISASIONAL TERHADAP HUBUNGAN ANTARA PENGANGGARAN PARTISIPATIF DAN KINERJA MANAJERIAL Ikhsan Budi Rihardjo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 3 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purposes of this research are to test empirically and analyze whether or not there is relationship between participative budgeting and managerial performance, as well as to test empirically and analyze whether decentralization and organizational commitment as moderating variables influence the relationship between participative budgeting and managerial performance in local government. The samples of this research are taken from local government organization population, that is the partner of local apparatus working unit (Satuan Kerja Perangkat Daerah/SKPD) until two level under SKPD manager. From 420 shared questionnaires, there are founded 147 respondents whos return their answers, and only 98 questionnaires, which fulfill the requirement to be computed and involved in final analysis.Hypotheses testing technique that is used to test the relationship between participative budgeting and managerial performance is simple regression. And to test influential interaction of two contingency factor (decentralization and organizational commitment), Moderated Regression Analysis (MRA) is used. The empirical result using simple regression show that participative budgeting influences the managerial performance in local government organization. While empirical result using moderated regression analysis shows that the Interaction between participative budgeting and decentralization structure affects managerial performance significantly. Interaction between participative budgeting and organizational commitment does not affect managerial performance of local government organization significantly.

DETERMINANT OF CORPORATE SOCIAL RESPONSIBILITY: CASE FROM INDONESIA Yusuf Sulfarano Barusman; Lindrianasari Lindrianasari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 1 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Tujuan penelitian ini adalah untuk memberikan bukti empiris pada faktor-faktor yang mempengaruhi tingkat indeks pengungkapan pertanggungjawaban sosial perusahaan. Indeks pengungkapan pertanggungjawaban sosial perusahaan dalam penelitian ini menggunakan indeks GRI G3.1, yang terdiri dari enam poin utama, yaitu pengaruh ekonomi langsung, hal-hal yang berkaitan dengan lingkungan, praktik ketenagakerjaan, hak asasi manusia, sosial, dan tanggung jawab untuk produk. Data penelitian ini menggunakan data sekunder, yang diperoleh dari laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini adalah sebanyak 20 perusahaan yang dipilih menggunakan penyempelan acak. Pengamatan yang dilakukan selama periode 2007-2014. Hasil penelitian ini menunjukkan bahwa kepemilikan (saham) pemerintah, spesifikasi perusahaan, dan ukuran perusahaan menjadi penentuan terbaik untuk indeks CSR. Selain itu, teori regulasi yang memprediksi bahwa keterlibatan pemerintah dapat mendorong lebih banyak perusahaan mematuhi aturan yang berlaku, berhasil dikonfirmasi dalam penelitian ini.

DAMPAK SHARING KNOWLEDGE TERHADAP BEST OPERATIONAL PRACTICE MELALUI ORGANIZATIONAL CITIZENSHIP BEHAVIOR DAN SERVICE QUALITY DI POLWILTABES SURABAYA Zeplin Jiwa Husada Tarigan; Wahju Astjarjo Rini; Sundring Pantja Djati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 14 No 2 (2010)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Sharing Knowledge is originated from the interaction between individuals which will form a group or working group in a company, while the working group with expertise/skills is called teamwork. The working group should be developed to be able to communicate and have good relationships within the department, between departments and between organizations. Good communication within the organization will improve the working relationship to be more intense and faster. There are no boundaries either between individuals or individuals and departments in the organization so as to create an effective working relationship and a strong team work which lead to the creation of the best practices operational. Based on the survey by interviewing and spreading questionnaires to 266 police members of the police in POLWILTABES SURABAYA about sharing knowledge of best operational practices (BOP) in the police organization through team work's affectivity and OCB (organizational citizenship behavior). The results showed that sharing knowledge does not directly impact organizational citizenship behavior as an organizational culture, but it is indirectly give impact through the team work's affectivity moderator variable. Sharing knowledge as an organizational culture has an impact on enhancing the effectiveness of team work. The Effectiveness of team work influence organizational citizenship behavior in police organizations to increase the best operational practice. Team work's affectivity has influence towards Best Operational Practices (BOP) in the police organization. OCB (Organizational citizenship behavior) also has influence towards the best operational practices (BOP) in the police organization.

MARKETING PERFORMANCE ANALYSIS OF BUILDING PLANNER CONSULTANT Surachman Surjaatmadja
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 14 No 4 (2010)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Marketing Performance Analysis of Building Planner Consultants. (case study in Java). Competition in the industry is becoming very keen,. to win this competition company needs implementative and adaptive marketing program and strategy to deliver the product or service, so that the customer accepts it better than the competitors (superior). The service marketing mix program which have been selected from the market informations, coordinated and colaboration with all of function in the company will give result better. This research aims: To analyze of marketing performance of building planner consultants in Java. The service marketing mix program as marketing planning, segmenting, targeting, positioning, product/services, pricing, promotion, channel distribution, physical evidence, people and price. This research is used the strategic marketing management approach. The characters of this research is descriptive, while research method is survey explanatory, by using the sampling technique of simple random sampling to 140 of Building Planner Consultants. Results of this research indicate that about the marketing planning activities more of firm (about 90%) never do it, only 15.0% they doing the segmentation and 71.42% sometimes they do

KONSEPTUALISASI PENCIPTAAN KINERJA PEMASARAN OBAT: SEBUAH PENGEMBANGAN MODEL TEORITIK Bagus Putu Yudhia Kurniawan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 1 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Indonesia is a very attractive market in the marketing of herbal medicine. Until now recorded 61% of the 255 million population of Indonesia had consumed herbal medicine known as “jamu”. The phenomenon of the increase in market demand - coupled climate of intense competition with the opening of the free market provides opportunities and challenges for pharmaceutical companies based herbal medicine (herbal medicine company) to move a step forward in increasing the innovation and the role of information systems to increase marketing performance. The purpose of this study was to analyze and examine the influence of innovation and information systems on performance marketing, the influence of information systems on innovation, and the influence of information systems on the performance marketing of the herbal medicine company through innovation. This study was a survey research type used for explanatory or confirmatory purposes. This study was use complete enumeration method or census, so sampling technique is also not needed. The analysis technique used is path analysis. The results showed that the innovation and information systems directly affect, positively and significantly to the marketing performance. The information system directly affect, positively and significantly to innovation, and through innovation, information systems was also positive and significant effect on the marketing performance of the herbal medicine company

ANTECENDENTS OF CONSUMERS PERCEPTION AND ITS INFLUENCE TOWARDS PURCHASE INTENTION ON COSMETICS PRODUCT Pramono Hari Adi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 4 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The aim of this research is to analyze the effects of celebrity endorsement on consumer perception and purchase intention of cosmetic product. The populations in this study were cosmetic users in Purwokerto region. By employing cluster sampling, 120 females who have ever watched cosmetic advertisement were chosen as the sample. The variables of this research were analyzed by using Structural Equation Modeling (SEM). From the analysis results, it was revealed that Trustworthiness had no effect on consumer perception whilePhysical attractiveness and Expertise had positive effect on consumer perception and also consumer perception had positive effect on purchase intention. Those results imply that the company should choose a celebrity endorser who are possesing several aspects such as honesty, trustworthiness, and sincerity in advertising. Beside that, the company should give priority on physical attractiveness of celebrity endorser. Moreover, the company should create promotion through advertising with a celebrity endorser who has various expertises such as knowledgeabout the productsand experience to become a star of cosmetics product

PENGARUH MOTIVASI KERJA TERHADAP PRESTASI KERJA (STUDI KASUS PADA TIGA PERUSAHAAN MAKANAN DAN MINUMAN TERBUKA/TBK) DI JAWA TIMUR Moeheriono Moeheriono
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 2 (2007)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The objectives of the research are to examine the effects of motivation (physiological needs, safety security needs, social needs, esteems needs, self-actualization needs) on performances in the food and beverage industry (Go Public companies). The data wese gathered through the administration of questionnaires as well as direct interview with a selected subjects.The result of the research at multiple linier regression analysis model discover that motivation of physiological needs (0,3457), safety security needs (0,3072), social needs (0,191), esteem needs (0,0173), self-actualization needs (0,0166) has a significant positive effect on performance. The result of Analysis Variance (ANOVA) method has insignificant effects on the food and beverage industry (Go Public companies) (2,005).Other additional findings are also reported and further discussed, while several recommendations for future research are developed.

RELEVANSI NILAI INFORMASI AKUNTANSI DAN MANFAATNYA BAGI INVESTOR Zarah Puspitaningtyas
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 2 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Konsep relevansi nilai informasi akuntansi dan konsep decision usefulness of accounting information saling terkait. Relevansi nilai informasi akuntansi menekankan pada how accounting information has a value relevant for market participants (investors), sedangkan konsep decision usefulness of accounting information menekankan pada how financial statements can be more useful? Bagaimana investor bereaksi terhadap pengumuman informasi akuntansi. Reaksi ini akan membuktikan bahwa kandungan informasi akuntansi merupakan isu yang sangat penting dan menjadi pertimbangan penting dalam membuat keputusan investasi, sehingga dapat dikatakan bahwa informasi akuntansi bermanfaat (useful) bagi investor. Analisis studi ini menggunakan pendekatan kualitatif (qualitative approach). Pengumpulan data dilakukan dengan metode wawancara semi-terstruktur (semi–structured interview method). Informan dalam studi ini ialah analis sekuritas yang memberikan advokasi kepada investor yang melakukan investasi saham pada perusahaan real estate and property yang terdaftar di Bursa Efek Indonesia (BEI). Pemilihan informan menggunakan teknik snowball. Hasil studi mengindikasikan bahwa informasi akuntansi memberikan makna manfaat bagi investor. Oleh karena itu, temuan studi ini menambahkan kekuatan konsep relevansi nilai informasi akuntansi serta kebermanfaatan informasi akuntansi bagi pelaku pasar (investor).

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