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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 610 Documents

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SIMULASI VARIASI JUMLAH DAN PERIODE INVESTASI DALAM MODEL PROFIT-LOSS SHARING DENGAN DANA TABARRU’ Wahyuning Murniati; Novriana Sumarti
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 1 No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Model profit and loss sharing merupakan salah satu bentuk sistem investasi yang diterapkan dalam keuangan Islam. Penerima investasi dan investor melakukan pembagian keuntungan dan kerugian secara adil. Model yang digunakan dalam jurnal ini merupakan modifikasi dari penelitian sebelumnya dimana investor memberikan modal kepada pedagang berpenghasilan rendah di pasar tradisional. Pedagang akan mengembalikan modal tersebut dengan tambahan bagi hasil ketika pedagang mengalami keuntungan. Dalam jurnal ini, dilakukan penambahan dana tabarru’ dalam model dengan menggunakan prinsip premi bersih dalam asuransi. Dana tabarru’ merupakan kumpulan dana yang berasal dari pedagang dimana jika terjadi kerugian maka pedagang akan mendapatkan dana itu kembali sebagai santunan. Selanjutnya, model ini diimplementasikan pada laba bersih harian pedagang di suatu pasar tradisional Bandung pada variasi jumlah dan periode investasi. Dari hasil yang didapat, disimpulkan bahwa penerapan dana tabarru’ memberikan keuntungan yang lebih besar daripada model investasi sebelumnya.

PENGARUH SERVICESCAPE DAN KUALITAS KOMUNIKASI KARYAWAN TERHADAP LOYALITAS NASABAH MELALUI KEPUASAN NASABAH BANK MANDIRI DI SURABAYA Musriha Musriha
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 2 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this study was to examine direct and indirect effects of an integrated model of servicescape and personal communication quality upon customer loyalty, and considered customer satisfaction as intervening variable. This study used a causal design. The main data used in this study are primary data collected through the circulation of questionnaires to the respondents Mandiri bank customers in Surabaya. The sampling technique using purposive sampling method to determine the sample based on the consideration of researchers. Data Analysis used SEM (Structural Equation Modeling) analysis technique by program package AMOS 16. Based on the analysis it can be concluded that: the result of study supports the influence of servicescape to customer satisfaction, supports the influence of servicescape to customer loyalty, supports the influence of personal communication quality to customer satisfaction, supports the influence of personal communication quality to customer loyalty, supports the influence of customer satisfaction to customer loyalty, supports the influence of servicescape and personal communication quality to customer loyalty through customer satisfaction.

KINERJA SAHAM DURABLE GOODS DAN NONDURABLE GOODS MASA KRISIS FINANSIAL GLOBAL Mohamad Samsul
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 4 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this research is to analyze the stock performance of “the durable goods” and “the nondurable goods” during global financial crisis of 2008. The amount of sample used is about 298 kinds of stocks with the data of individual stock index and coupon rate of government bond. The stock performance used Sharpe’s Model. The period of financial crisis divided into two periods: contraction period and recovery period. Hypothesis: (1) there are differences of stock performance between the durable goods and the nondurable goods during each of contraction period and recovery period; (2) there are differences of stock performance between recovery period and contraction period for each of durable goods and nondurable goods. The result of this research showed that: (1) the stock performance of durable goods is insignificantly different than nondurable goods neither for contraction nor recovery period; (2) the stock performance is significantly difference between contraction and recovery period for each of durable goods and nondurable goods. These result was consistant to prior research. Suggestion: the treatment policy of nondurable goods should be the same as durable goods during the contraction and recovery periods, when the global financial market shock occurred

ANALISIS PENGARUH EKUITAS MEREK TERHADAP PERLUASAN MEREK DARI KATEGORI PRODUK MINYAK GORENG MEREK FILMA DI SURABAYA Bambang Hadi Santoso
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 3 (2006)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Focus of this research is analysis on the influence of brand equity upon brand extenssion. In this research, the brand equity was measured by dimensions (brand awareness, perceived quality and brand association). The analyzed variables in this research are classified into exogenous variables consisted of brand awareness, perceived quality and brand association variables, and endogenous variables comprised of brand equity and brand extension variables. Likert scale of 5 points was implemented for measuring variables in the research model. Samples of the research are consumer respondents, those are consumer respondents bought and consumed Filma brand fried oil product category in Surabayacity. There are 200 respondents of consumers have been taken for the purpose of conducting this research. Data obtained from the research are analyzed by applying the SPSS program of 11.0 verssion and the AMOS program of 4.01 verssion. The SPSS program was used for the purpose of conducting the preliminary tests (validity and reliability tests), mean while, the AMOS program was used for executing statistical technique analysis, namely Structural Equation Model (SEM). Test of pre-research has been conducted in order to know the validity of the measurement tools in functioning the measurement function and the reliability of the research data. The validity and reliability tests are based on the collected data received from the consumer respondents through distributing questionnaires addressed to 30 consumer respondents.From this research model, it is expected that the relation among variables in conjunction with observing reciprocal effects between brand equity and brand extension can be explained. Through SEM, the researcher can observe the fitness of the model with empirical data, and also the researcher knows the causal relation among the constructed or observed factors in the model. The results of this research indicated that (1) Brand awareness has no influence upon brand equity (hypothesis is rejected); (2) Perceived quality has influence upon brand equity (hypothesis is accepted); (3) Brand association has no influence upon brand equity (hypothesis is rejected); (4) Brand equity has influence upon brand extension (hypothesis is accepted); and (5) Brand extension has no influence upon brand equity (hypothesis is rejected).

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERBANKAN SYARI’AH DI INDONESIA Santi Dwie Lestari; Hadi Paramu; Hari Sukarno
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 3 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Tujuan dari penelitian ini adalah untuk menguji pengaruh modal intelektual terhadap kinerja keuangan perusahaan dan pengaruh modal intelektual periode sebelumnya terhadap kinerja keuangan periode berikutnya pada perbankan syari’ah di Indonesia periode 2009-2013. Pemilihan perbankan syari’ah dikarenakan perkembangan bank berbasis prinsip syari’ah di Indonesia kini tengah mengalami kemajuan yang pesat. Perbankan syari’ah di Indonesia memerlukan strategi yang tepat dalam mengkomunikasikan produk dan layanan perbankan syari’ah ke masyarakat. Metode yang digunakan dalam penelitian adalah explanatory research. Variabel yang digunakan dalam penelitian terdiri dari variabel dependen dan variabel independen. Variabel dependen dalam penelitian ini adalah kinerja keuangan yang diukur dengan Return on Asset (ROA), Biaya Operasional terhadap Pendapatan Operasional (BOPO), dan Financing to Deposit Ratio (FDR). Variabel independen dari penelitian ini adalah modal intelektual yang dikur dengan meggunakan metode Value Added Intellectual Capital (VAICTM). Sampel dipilih dengan menggunakan metode purposive sampling dan diperoleh anggota sampel sebanyak 18 bank syari’ah. Data penelitian diolah dengan analisis deskriptif dan analisis two way ANOVA dengan menggunakan SPSS. Hasil penelitian ini menunjukkan bahwa intellectual capital berpengaruh terhadap kinerja keuangan perusahaan dan intellectual capital pada periode sebelumnya berpengaruh terhadap kinerja keuangan periode berikutnya

PENGEMBANGAN MODEL HEDONIC SEBAGAI ALAT UNTUK MENENTUKAN NILAI JAMINAN TANAH UNTUK KREDIT BANK Hening Widi Oetomo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 4 (2005)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Hedonic is a model for estimating the land value based on the identified factors that can influence the value of land. There are there (3) factors that influence the value of the land; i.e.; its structure, neighbourhood and location. The current study tries to establish a Hedonic Model that used to determine the land value as guarantee for bank credit. For structure factors, it uses 4 variables, they are the extent of total are, the front width, the direction and the index of the shape. The neighbourhood factors uses 2 variables; i.e.; the number of the sport facilities in radius of 1000 meters and the number of the hospitals in radius of 1250 meters. While the location factor uses 2 variables; i.e.; the nearest distance to the center of the city and the nearest distance to the main road. Statistical analysis used is regression analysis toward land lot sale value of the sample in 2005 as many as 2009 lots. The analysis result suggest that five variables are significant at the stage of α = 0,05, they are extent, shape index, the number of sport facilities in the radius of 1000 meters, hospital facilities in radius of 1250 meters and the distance to the main road. As a whole, this model is able to explain 59,6% of the land value, while the rest 40,4% is explained by other variables outside this model.Hedonic model, Land value, Structure and Location.

KARAKTERISTIK INDIVIDU, SOSIAL EKONOMI, BUDAYA DAN KESEHATAN TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA INDUSTRI KECIL DI KOTA MAKASSAR Baharuddin Semmaila
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 4 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This research was to identify the working hours and productivity of labors from Bugis, Toraja, and Makassar in the small industries. In detail, the aims of the research were to know: 1) the influence of individual characteristic, health status, work environment and work ethos (spirit) toward the work productivity of the small industry labors; 2) the differences of the work productivity among ethnics in the small industries; and 3) the variables which have dominant influence toward the labors’ work productivity in the small industries. The population of this research were 3135 labors from garment and furniture ready-made industries, and the samples were 302 labors. The respondents were workers and employers. The data were analyzed using multiple linear regression with SPSS and AMOS programs and then the results were combined with the qualitative analysis. The research findings are: 1) the independent variables which influence significantly toward the work productivity of the small industry workers are work experience, dependency ratio, health status, weekly wages, work environment and work ethos. While the variables which do not influence the productivity are workers’ age, sex and length of education. The independent variables which influence dominantly toward the labor productivity are wages and health status. Good health status may indicate the increase of the productivity. And there are the significant differences of work productivity among labors from Bugis, Toraja, and Makassar because of their cultural effects.

PERBEDAAN KEBIJAKAN KANTOR BERSAMA SAMSAT I DAN KANTOR BERSAMA SAMSAT II KOTA SURABAYA DALAM MEMBERIKAN PELAYANAN Subroto Subroto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2005)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this research is to analyze the different policy applications of Integrated Under One Roof Administration System (Samsat) and its implementation which is related to the services towards the society as the owners of vehicles in Surabaya. In order that purpose can be realized, the witer conducted a comparative research between the implementation of the integrated instruction (Samsat) in 1993 with that of the integrated office (Samsat) in 1999 of Surabaya I and the integrated office of Surabaya II.The results of the field research show that the work performance of Samsat in Surabaya is low. The lowest performance was in legalization of vehicle license, extention of motor vehicle license, and new vehicle and incoming mutation. The results also show that the work performance of Samsat I is lower than Samsat II.

MASALAH KEAGENAN ALIRAN KAS BEBAS, MANAJEMEN LABA DAN RELEVANSI NILAI INFORMASI AKUNTANSI Aulia Fuad Rahman
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 2 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Free cash flow agency problem causes potential conflict of interest between managers and shareholders. Managers of firms with high free cash flow and of low growth opportunity tend to invest in marginal or even negative NPV project and use earnings management to camouflage the effects of non-wealth-maximizing investments. As a result, it is predicted that investors will react to earnings management and free cash flow agency problem and therefore reflected in stock price. In this sense, earnings management and free cash flow agency problem is predicted to have an impact on value relevance of accounting information.The objective of this study is to assess the impact of earnings management on value relevance of earnings and book value. This study also investigates the different effect of earnings management on value relevance of earnings and book value between free cash flow agency problem firms and non free cash flow agency problem firms. Result shows that earnings and book value are value relevance and earnings management decreases those value relevances. The result also conclude that the negative effect of earnings management on value relevance of earnings and book value is higher for free cash flow agency problem firms compared to non free cash flow agency problem firms.

THE INFLUENCE OF FINANCIAL POLICIES ON EARNINGS MANAGEMENT, MODERATED BY GOOD CORPORATE GOVERNANCE Wahidahwati Wahidahwati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 4 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini menguji hubungan antara kebijakan keuangan (kebijakan hutang, kebijakan investasi, dan kebijakan dividen) dan manajemen laba yang dimoderasi oleh variabel kontekstual seperti mekanisme internal Tata Kelola Perusahaan. Secara khusus, penelitian ini menguji apakah variabel moderator mempengaruhi hubungan antara kebijakan keuangan dan manajemen laba. Sampel dalam penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dan terdaftar di Bursa Efek Kuala Lumpur (KLSE) yang memberikan laporan keuangan tahunan dari tahun 2004 sampai 2010, Analisis data pada penelitian ini didasarkan pada data 2005–2010. Teori yang mendasari adalah teori keagenan. Hasil menunjukkan bahwa perusahaan-perusahaan yang terdaftar di BEI dan KLSE, tiga kebijakan (kebijakan hutang utang, dividen dan kebijakan investasi kebiajakan) berpengaruh terhadap manajemen laba (sebelum dampak GCG). GCG menyebabkan perbedaan dalam hasil perusahaan yang terdaftar di Bursa Efek Indonesia dan KLSE. Hasil untuk perusahaan yang terdaftar di Bursa Efek Indonesia setelah dampak dari GCG bahwa hanya kebijakan dividen dan kebijakan investasi yang mempengaruhi manajemen laba. Sebaliknya hasil kontras untuk perusahaan yang terdaftar di KLSE setelah dampak dari acara GCG bahwa hanya kebijakan kebijakan utang dan investasi yang mempengaruhi manajemen laba. Hasil untuk perusahaan yang terdaftar di KLSE ini menunjukkan bahwa manajemen yang lebih over-investasi, karena dana internal lebih banyak digunakan untuk investasi dan pembayaran utang.

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