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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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KUALITAS KINERJA PERUSAHAAN DAERAH (BUMD): ANALISIS BEHAVIORAL INTENTIONS PELANGGAN PADA PERUSAHAAN DAERAH AIR MINUM KOTA SURABAYA Sukesi Sukesi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 2 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Drinking water District Company (PDAM) as a public service company must create professional service. The availability of fresh and healthy water is an important need for the dweller of Surabaya city because the pure water pollution remains in high degree, and the source of PDAM’s water fountain is limited. PDAM as a service company that serves the society need and concerns with the basic need of human being that has not been substituted yet. For that reason, PDAM is required to give professional services continuously. PDAM as the only one public company that has the highest customer list in the matter of complaining as written in mass media. So that, it needs evaluation and innovation forward the PDAM quality service.This research is done by survey in the form of questionnaire to the PDAM customer of Surabaya. Research sampling are 488 customers that consist of three groups of customer based on their experience of getting problem They are the group of uncomplicated customer, of complicated but can be solved customer, and of complicated and can not be solved customer.Using the technique of factor analysis, regression analysis, and chi-square simultaneously the quality of service influence toward the intention which is taken (behavioral intentions) for the complicated and can not be solved customer either simultaneously or partially the service quality that has not influenced toward the behavioral intentions of the PDAM customer of Surabaya.

PENGARUH PERAN KOMITE AUDIT, PENGENDALIAN INTERNAL, AUDIT INTERNAL DAN PELAKSANAAN TATA KELOLA PERUSAHAAN TERHADAP PENCEGAHAN KECURANGAN Gusnardi Gusnardi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 1 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The needs for good corporate governance in the last ten years have been evidenced, especially after the failure of some big companies. In Indonesia, the good corporate governance become more important since this country experienced a multi dimension crisis at the middle of the 1997, where all government agents and private enterprises were required to implement the corporate governance. The purpose of this research is to explore the influence of audit committee role, internal control, internal audit, and good corporate governance implementation simultaneously and partly on the fraud prevention over the state-owned companies. This research was conducted by census methods over 13 public BUMN in Indonesia. The data used in this research were primary data collected by questioners. The research respondents were audit committee chairman, financial director, internal audit department chairman, and corporate secretary. 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 the of audit committee role, internal control, internal audit, and good corporate governance implementation influential significant to Fraud prevention the state-owned companies in Indonesia. From this research expressed that optimal from audit committee role, internal control exercise, internal audit and good corporate governance implementation can prevent the happening of fraud prevention over the state-owned companies in Indonesia.

PERAN ORIENTASI PASAR, ORIENTASI KEWIRAUSAHAAN DAN STRATEGI BERSAING TERHADAP PENINGKATAN KINERJA UKM Audita Nuvriasari; Gumirlang Wicaksono; Sumiyarsih Sumiyarsih
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 2 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Pokok permasalahan pada penelitian ini adalah lemahnya kinerja UKM. Hal ini dapat disebabkan oleh faktor budaya bisnis (orientasi pasar dan orientasi kewirausahaan) serta faktor strategi bersaing pada UKM. Masalah penelitian yang diangkat adalah bagaimana pengaruh orientasi pasar, orientasi kewirausahaan dan strategi bersaing terhadap kinerja UKM. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh orientasi pasar, orientasi kewirausahaan dan strategi bersaing terhadap kinerja UKM. Sampel penelitian adalah 100 UKM Industri Kreatif di Propinsi DIY dengan bidang usaha handycrapts (aneka kerajinan perak, serat alam, gerabah, kulit, dan kayu) dan bidang usaha fashion (aneka Batik). Pengujian hipotesis menggunaan analisis jalur/path analysis. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang positif dan signifikan antara orientasi pasar dan orientasi kewirausahaan terhadap strategi bersaing (strategi diferensiasi, biaya rendah, dan fokus). Orientasi pasar dan orientasi kewirausahaan berpengaruh positif terhadap kinerja UKM. Strategi bersaing (strategi diferensiasi, biaya rendah, dan fokus) berpengaruh positif terhadap kinerja UKM. Orientasi kewirausahaan memiliki pengaruh langsung yang lebih tinggi dibanding orientasi pasar.

TINJAUAN PENERAPAN AKUNTANSI MANFAAT KARYAWAN Jazid Jazid
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2005)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Accountancy of employees benefit arranges confession; measurement and reporting of obligation (or assets) of post employee benefit. Next, burden of employees benefit was allocated to during year of service employees. To reach best estimate in measurement of employees benefit obligation (at the time of terminating year of service employees) and converting to present value was needed an assumption actuarial. The practice of this accountancy is visible at existence of confession and reporting of obligation (or assets) of employee’s benefit in financial position report, and burden of employee’s benefit in accounting of loss and profit report. The reporting give influence to less to the company performance, because it can decreasing to the ratio of financing structure health and the profit.The practice of accountancy of employee's benefit for Indonesia have arranged by SFAS 24 and 57. Although these SFAS have gone into effective of commencing from date of January 1st 1995 and from date of January 1st 2001, but the applying is still less. Condition prerequisite to applying accountancy of benefit employees require confession for obligatory past event and commitment to fulfill the law obligation. The low of enforcement of law in general including compliance of UU ketenagakerjaan, domination of the practical consideration of business, and complication of the actuarian calculation is cause such weak precondition.The practice of accountancy of employee's benefit for Indonesia is more effctive at the emiten and or the public company, for the financial statement including cover of period of commencing from January 1st 2000. It is motivated for applying of the good corporate governance and the Kepmennaker 150/2000. This positive growth are more better since of application of UU Ketenagakerjaan 13/2003 and SFAS 24 revised at year 2004 (earlier application are recommended).To evaluate how far the practice of accountancy of employee's benefit is needed an evaluation to the regulation which have relation to developing of precondition above; and also to the accountancy of benefit employees itself.

ANALISIS PENGARUH SHIP’S CALL, INFLASI, TARIF BONGKAR MUAT TERHADAP MUAT G.C KAPAL INTERINSULER DI TANJUNG PERAK Herman Budi Sasono
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 1 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Inter-Island transportation support the links for various goods delivery and the availability of commodities among islands throughout Indonesia. When the scarcity of a commodity exists in one island beause of the delay of goods arrival sechedule, the price of the commodity will rise up and inflation rate can also increase. Therefore, this research investigates the influence of some internal and external factors: unit ship’s call (X1), DWT ship’s call (X2), inflation (X3), and loading-unloading tariff (X4) towards load volume of general cargo (Y) in Tanjung Perak port, Surabaya.And the results are concluded that loading-unloading tariff is influenced strongly with the investigated variables: X1 with regression coefficient by 361.105; X2 with regression coefficient by 0.020; X3 with regression coefficient by 2765.239; and X4 with regression coefficient by 24.854.

PENGARUH PENJAMINAN SIMPANAN, CAR, DAN NPL PADA TINGKAT DEPOSIT, RISIKO MORAL HAZARD, DAN NIM Rofikoh Rokhim; Nevya Wulandary
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 4 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Banking industry plays a very important role in Indonesian economy. Therefore, stability of banking system is considered substantial by the government. Bank Indonesia (BI), the central bank; Indonesia Deposit Insurance Corporation (LPS) and Financial Services Authority (FSA) seeks to preserve the stability of banking system using policy of capital adequacy ratio (CAR), the maximum limit of non-performing loan (NPL) and the obligations to become member of deposit insurance. This study wants to examine whether these regulations affect the level of deposits, moral hazard risk and the net interest margin (NIM) in Indonesian commercial banks in the period 2000-2012. Using a sample of 99 commercial banks with panel data regression method, the result demonstrate implementation of deposit insurance negatively but not significantly affect level of commercial bank deposits while variable CAR and NPL is giving negative and significant effect. Implementation of deposit insurance proved increasing moral hazard risk while variable CAR and NPL have negative and significant effect on the moral hazard risk. Other findings showed implementation of deposit insurance and CAR positively but insignificant affect NIM, but negatively and significant influenced by NPL.

TINJAUAN GENDER IDENTITY - RESPON DAN PERSEPSI TERHADAP IKLAN TELEVISI Whidya Utami
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2004)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This paper seeks lo challenge the tendency lo represent gender as a unitary theoretical construct, and would argue for a more di.fjerentiated view of how the psychological aspect of gender influence the perception of advertising This paper use a small-scale exploratory study to examine the potential impact o,f'gender identity within consumer' self - schemas on their perception of advertising. Bern's ,)'ex Role Inventory (SRI) was administered to 20 young adults who then watched video clips of television advertisements. The focus group discussions about the advertisements were analyzed within the context of the respondents ' gender schemas identified via the Bern SRI score: masculine. feminine, androgynous or und(tferentiated. The centrality of gender identity to self-schemas affected how consumers processed and interpreted the advertising. This provides support for a more differentiated approach to representing men and women within gender research and advertising.

THE MEDIATING ROLE OF SATISFACTION TOWARD REMUNERATION SYSTEM: POS RELATED TO PERFORMANCE Hunik Sri Runing Sawitri; Salamah Wahyuni; Anastasia Riani Suprapti; Desy Mayasari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study aims to test the mediating role of satisfaction toward remuneration system on the effect of supervisor support on performance. This study is conducted to 298 people who work as academic staff and administrative staffs. The samples are selected using stratified random sampling. It is hypothesized that, 1) supervisor support affects the satisfaction toward remuneration system, 2) satisfaction toward remuneration system affects employee performance, 3) supervisor support affects employee performance, and 4) satisfaction toward remuneration system mediates the effect of supervisor support on employee performance. The result of regression analysis shows that supervisor support positively and significantly affects satisfaction toward remuneration system. Satisfaction toward remuneration system has positive and significant effect on performance, but supervisor support has no significant effect on performance. The testing on mediation effect shows that satisfaction toward remuneration system fully mediates the effect of supervisor support on employee performance.

SASARAN DAN EVALUASI ANGGARAN: KETIDAKPASTIAN LINGKUNGAN DAN PENGALAMAN MANAJER SEBAGAI VARIABEL KONTINJENSI Dr. Mohammad Nizarul Alim, M.Si., Ak.
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 1 (2006)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Most of budgets studies have focused on budget participation. It was argument that level of participation in budgeting process is most important part of budgeting procedure. The activity could predict and reduce future uncertainty. The others components of budgeting like budget goal and budget evaluation lacked attention. This study aims to investigate the impact of budget goal difficulty and budget evaluation style on managerial performance and job satisfaction with contingency approach. Level of difficulty would arise when environment uncertainty exist. It should need different style of budget evaluation. But, experience managers seem could anticipate it. Results support hypothesis that budget goal difficulty and budget evaluation style were contingent with manager experience and environment uncertainty

ANALISIS TINGKAT PENGUNGKAPAN SEGMEN: FAKTOR-FAKTOR YANG MEMPENGARUHI DAN DAMPAKNYA TERHADAP BIAYA EKUITAS Fadhil Muhammad; Sylvia Veronica Siregar
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 18 No 3 (2014)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini bertujuan untuk menganalisis tingkat pelaporan segmen operasi perusahaan yang terdaftar di Bursa Efek Indonesia (BEI), faktor-faktor dari karakteristik perusahaan yang mempengaruhi, dan dampak tingkat pelaporan segmen operasi terhadap biaya modal ekuitas. Penelitian ini menganalisis tingkat pelaporan segmen operasi pada tahun 2010 dan 2011 dari sampel perusahaan manufaktur yang terdaftar di BEI. Dari hasil penelitian ditemukan bahwa rata-rata tingkat pengungkapan informasi segmen perusahaan di BEI pada tahun 2010 dan 2011 sebesar 65% dari total pengungkapan yang diwajibkan oleh PSAK 5 mengenai Segmen Operasi. Berdasarkan hasil penelitian juga ditemukan adanya beberapa faktor karakteristik perusahaan yang mempengaruhi tingkat pengungkapan informasi segmen, yaitu ditemukan bahwa pengungkapan informasi segmen yang lebih luas dari perusahaan yang lebih besar, diaudit oleh KAP Big-4, memiliki tingkat kepemilikan publik yang tinggi, serta mempunyai tingkat leverage dan likuiditas yang tinggi. Akan tetapi, penelitian ini belum dapat membuktikan adanya pengaruh yang signifikan dari pengungkapan informasi segmen terhadap biaya modal ekuitas.

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