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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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PENGARUH PENGEMBANGAN SDM DAN KEPRIBADIAN TERHADAP KOMPETENSI DAN PRESTASI KERJA KARYAWAN PADA PT. BARATA INDONESIA DI GRESIK H. Edy Sutrisno
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 4 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

In the effort to win competitions, organizations can improve their employee’s performance by developing their human resources and personality. For that reason, this research is to analyze the impact of development of human resources and personality toward competence and employee’s performance.This is a quantitative research. 150 employees of PT. Barata Indonesia participated in this study. The data were collected using questionnaires and analyzed using path analysis, which were processed using AMOS. The result reveals that (1) human resources development have a positive effect to competence, (2) personality development have a positive effect to competence, (3) human resources development significantly have a positive effect on to employee’s performance, and (4) personality development have a positive effect to employee’s performance. Hopefully, this research might complete the previous studies and could be useful for the company to determine its policy directions in developing their human resources and personality, and it also can make the company to survive from the higher industrial competition

CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE FINANCIAL PERFORMANCE: PERAN MEDIASI STAKEHOLDERS INFLUENCE CAPACITY Wisnu Dian Prawita
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 3 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this study is to find empirical evidence of the role of mediating stakeholder influence capacity (SIC) on the effect of corporate social responsibility (CSR) on corporate financial performance. This type of research is quantitative research with explanatory research approach to analyze the influence of variables examined in the research hypothesis. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2016 period. This research uses purposive sampling technique and uses statistical analysis of Structural Equation Model with Partial Least Square (SEM-PLS) approach with the help of WarpPLS 5.0 software. The results showed that CSR and SIC had a positive effect on corporate financial performance. This shows that the efforts of managers in carrying out CSR programs have an impact on increasing corporate financial performance, and increasing SIC has a good effect on improving corporate financial performance. In addition, CSR has a positive effect on SIC. This shows that the efforts of managers in improving CSR programs provide an attraction for stakeholders to increase their support for the company. The results of the study indicate that SIC can mediate the effect of CSR on corporate financial performance. This shows that the increase in SIC helps CSR in improving corporate financial performance

MODEL MEDIASI DAN MODERASI DALAM HUBUNGAN ANTARA PERILAKU POLITIK PIMPINAN, KOMPETENSI AUDITOR, DAN KINERJA AUDITOR DIDI DIDI
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 3 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini bertujuan untuk meneliti bagaimana perilaku politik pimpinan inpektorat dapat menurunkan kompetensi auditor dan bagaimana perilaku politik dapat memperlemah kompetensi auditor, yang pada akhirnya kedua hal tersebut menurunkan kinerja auditor. Untuk menjelaskan kedua hal tersebut, dalam penelitian ini diajukan dua model, yaitu: model perilaku politik pimpinan setelah dimedasi oleh kompetensi auditor serta dampaknya terhadap kinerja auditor dan model kompetensi auditor setelah dimoderasi oleh perilaku politik serta dampaknya terhadap kinerja auditor. Metode penelitian yang digunakan adalah metode survei, yaitu: metode penelitian yang mengumpulkan data dengan cara menyebarkan kuesioner kepada sampel yang dijadikan responden. Teknik pengambilan sampel proportionate stratafied random sampling, sehingga dari 461 auditor yang menjadi populasi pada 27 Inspektorat Kabupaten/Kota di Jawa Barat diperoleh 210 responden yang akan dijadikan sampel. Alat analisis menggunakan Covariance Based Structural Equation Modeling (CBSEM) dengan bantuan software SmartPLS versi 3.0. Hasil penelitian membuktikan bahwa: perilaku politik pimpinan setelah dimedasi oleh kompetensi berpengaruh signifikan negatif terhadap kinerja auditor, dan perilaku politik pimpinan setelah memoderasi kompetensi auditor berpengaruh signifikan negatif terhadap kinerja auditor.

TEORI PERAN DAN KONSEP EXPECTATION-GAP FUNGSI PENGAWASAN DALAM PENGELOLAAN KEUANGAN DESA Made Aristia Prayudi; Gusti Ayu Ketut Rencana Sari Dewi; Diota Prameswari Vijaya; Luh Putu Ekawati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 4 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

ABSTRACTAlthough the importance of supervisory function on village financial management in Indonesia cannot be debated, there is still some ambiguity in determining what the supervisors actually deliver as well as who the proper party that must do the supervisory. The purpose of this study is to empirically investigate the existence of a supervisory function expectation-gap on Indonesian village financial management. It is also aims at examining the relationship between the extent of supervisory function expected by the Village Consultative Body (Badan Permusyawaratan Desa—BPD) and its performance in supervising village governance. The data was collected through a self-administered questionnaire distributed to the members of BPD, village communities, Camat and the members of regional inspectorate of Buleleng Regency of Bali Province. The results of Mann-Whitney test reveal that there exists a BPD’s supervisory function expectation-gap between the members of BPD and (a) village communities regarding the existed duties and the unreasonable expected duties of BPD; (b) Camat regarding the non-existed duties of BPD; (c) regional inspectorate regarding the existed duties, the non-existed duties and the unreasonable expected duties of BPD. Furthermore, the results of Ordinal Regression analysis indicate a significantly positive relationship between the expectation degree of supervisory function perceived by members of BPD and their performance. The findings have implications for understanding the expectation-gap phenomenon on Indonesian village financial management supervisory and also on the design of capacity building programs initiatives for members of village governance supervisory institutions in Indonesia.

IMPLIKASI JANJI (WA'D) DALAM TRANSAKSI SYARIAH TERHADAP TRANSAKSI IJARAH MUNTAHIYA BITTAMLIK Achmad Zaky; Luluk Farida
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 4 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The aim of this research is to describe the implications arising from the introduction of DSN-MUI Fatwa No.85/DSN-MUI/XII/2012 on Ijarah Muntahiya Bittamlik (IMBT). This study analyzes the practices of IMBT based on the guidelines which are Fatwa DSN-MUI No.27/2002 and PSAK 107, Accounting for Ijarah after aplication of DSN-MUI Fatwa No.85/DSN-MUI/XII/2012. This research is a descriptive literature study. The findings indicate that the application of the DSN-MUI Fatwa No.85/DSN-MUI/XII/ 2012 is needed by transactions using Wa’d especially IMBT because it can bring benefits, as they ensure legal certainty and the continuity of contracts. However, there is another impact of the adoption of DSN-MUI Fatwa No.85/DSN-MUI/XII/ 2012, namely IMBT has a Ta'alluq risk and potentially meet the criteria of a conditional purchase. Referring to the adoption of PSAK 107, DSN-MUI Fatwa No.85/DSN-MUI/XII/2012, it also results in the risk of Capital Lease criteria fulfillment on the akad of IMBT

FAKTOR YANG MEMPENGARUHI KINERJA DAN KINERJA SEBAGAI VARIABEL MEDIASI PENGARUH KOMITMEN ORGANISASIONAL TERHADAP KEPUASAN KERJA DOSEN PERGURUAN TINGGI SWASTA DI MALANG Fathorrahman Fathorrahman
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 3 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study aimed at test and analyze the effect of organizational commitment on the performance and working satisfaction as the mediatory variable. It was a causal / explanatory research. This research was conducted to identify the causal relationships among the available and clearly defined variables in the study problems through the hypothesis testing. The sample were 95 respondents, who were 95 lecturers of different private universities in Malang. The sampling technique in the research was multistage random sampling. The data were obtained through distribution and collection of questionnaires. They were then analyzed witht he structural model with GeSCA program. The results showed that 1) the motivation had a positive significant effect on the performance, 2) the ability had a positive significant effect on the performance, 3) the organizational commitment had a positive significant effect on the performance, 4) the organizational commitment had a positive significant effect on working satisfaction, 5) the performance had a positive significant on the working satisfaction, And 6) the Performance also gave mediatory support to organizational commitment on the working satisfaction.

PERAN EKSISTENSI SAHAM DI LQ45 PADA KINERJA PROFITABILITAS PERUSAHAAN Herman Karamoy; Hizkia H. D. Tasik
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 3 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Many companies in Indonesia compete to improve the financial performance to be listed in LQ45 index. LQ45 index is the house of 45 stocks with high liquidity, big market capitalization and good financial performance. This paper aims to investigate whether the existence status of stocks in LQ45 index in the past affects the current profitability performance of the companies. This study relies on semesterly data from 19 companies dated from 2012 to 2015. Using panel data regression model of Net Profit Margin (NPM), the findings suggests that the existence of stocks in LQ45 index in previous period significantly affect the NPM. The results are robust and consistent across specifications either using fixed effect or random effect approaches. The magnitude ranges from 22,77 to 26,87 percentage points.

STRATEGI IMPLEMENTASI APLIKASI SISTEM KEUANGAN DESA: STUDI KASUS PEMERINTAH DAERAH KABUPATEN NGANJUK Zaenal Fanani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 4 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study aims to explore the strategy of implementing the village financial system application: a case study of the district government of Nganjuk. The formulation of the problem of this study is how is the implementation and assistance of Nganjuk District village financial management? how did the workshop affect the village financial management of Nganjuk Regency? how is the problem of village financial management in Nganjuk Regency (positive and negative aspects)? The research method was carried out a case study at the Nganjuk Regency Community and Village Empowerment Office (PMD). Data obtained from interviews with informants related to village financial management and observation. The results of the study show that the strategy for implementing the village financial system in Nganjuk district government by using this workshop was very effective and efficient. Problems in the village financial management of Nganjuk Regency are divided into 2 things, positive and negative aspects. Positive aspects include the synergy between the sub-district head, the PMD service, the legal bureau and the inspectorate, the ability of village operators to operate the system (SILOKDES), the completeness of village financial management regulations. Negative aspects include non-compliance with the cycle and delays in disbursing funds, capacity and personnel, non-labor-based development and not fully describing the needs of the village, and the transparency of the plans for the use and accountability of the Village Budget

PENGARUH ETIKA BISNIS, FAKTOR KONTINGENSI DAN TINGKAT PENGGUNAAN INTERNET TERHADAP DAYA SAING Zainurrafiqi Zainurrafiqi; Ria Rachmawati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 4 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Tujuan jangka panjang dari penelitian ini agar UMKM di Kabupaten Pamekasan secara keseluruhan bisa memiliki Daya Saing yang sangat unggul sehingga bisa lebih dikenal oleh pasar dunia terutama ditingkat MEA. Target khususnya adalah UMKM dengan Daya Saing tinggi bisa meningkatkan kontribusi PDRB perkapita Kabupaten Pamekasan, volume ekspor serta menjadi instrumen pemerataan pendapatan, mengurangi ketimpangan kesejahteraan masyarakat dan terbukanya lapangan kerja baru. Untuk bisa bersaing di pasar bebas UMKM herus memiliki Daya Saing yang lebih unggul daripada pesaingnya, salah satu cara untuk menciptakan serta meningkatkan Daya Saing adalah dengan menerapkan Etika Bisnis yang baik dalam bisnisnya serta SDM yang ada harus mempunyai kemampuan dalam menggunakan teknologi seperti internet serta adanya dukungan penuh dari manajemen puncak untuk mewujudkan terciptanya Daya Saing. Untuk mengetahui sejauh mana peran Etika Bisnis, Faktor Kontingensi (Strategi Teknologi Bisnis, Dukungan Manajemen Puncak, Kompatibilitas Teknologi) dan Tingkat Penggunaan Internet dalam menciptakan serta meningkatkan Daya Saing maka dilakukan dengan pengujian hipotesis. Pengumpulan data dilakukan dengan menggunakan kuesioner. Teknik sampling menggunakan Metode Sampling Convenience. kuesioner dibagikan kepada 400 manajer/pengelola UMKM dikabupaten pamekasan sebagai responden dan data akan dianalisis dengan menggunakan program Structural Equation Model (SEM). Hasil penelitian ini menunjukkan bahwa Faktor Kontingensi memiliki pengaruh yang positif dan signifikan terhadap Tingkat Penggunanaa Internet. Tingkat Penggunanaa Internet memiliki pengaruh yang positf dan signifikan terhadap Daya Saing. dan Etika Bisnis memiliki pengaruh yang positif dan signifikan terhadap Daya Saing.

FAKTOR-FAKTOR YANG MEMENGARUHI PARTISIPASI MASYARAKAT DALAM PENGANGGARAN DAN PENDAPATAN ASLI DESA Zaenal Fanani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 3 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this study was to examine the influence of village characteristics factors, leadership styles, political legitimacy, access to information, and village head motivation on community participation in village budgeting and to examine the effect of community participation in budgeting on village original revenues. The population of this study is the village head of all villages in East Java Province, the sample is 100 village heads. Data analysis techniques used to test the hypothesis using Structural Equation Modeling (SEM) with software Wrap-PLS 5.0. The result of the research shows that the factor of political legitimacy influences the motivation of village head, the character of the village influences the participation of the society in budgeting in the village. Factors of leadership style, political legitimacy, and access to information, have no effect on the village head's motivation. Factors of leadership style, political legitimacy, and access to information, and the motivation of village heads do not influence public participation in village budgeting. Public participation in budgeting has an effect on the original income of the village.

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