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EKUITAS (Jurnal Ekonomi dan Keuangan)
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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MOTIVASI KERJA MEMEDIASI PENGARUH PELATIHAN TERHADAP PRODUKTIVITAS UMKM MASYARAKAT PESISIR SURABAYA Mochklas, Mochamad; Panggayudi, Dwi Songgo; Mauliddah, Nurullaili; Sari, Tyasha Ayu Melynda; Maretasari, Rina
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 3 (2023): September
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i3.5475

Abstract

The development of MSMEs in coastal communities needs to be fostered and developed so that they can contribute to the economy of the family and the country. MSMEs productivity is an indicator that determines how efficiently MSMEs can run their business. This study aims to analyze the effect of training and work motivation on the productivity of MSMEs in coastal communities. This research method uses a quantitative method, where the population is MSMEs in the Bulak District area of Surabaya, based on the sample criteria the number of samples used in this study were 90 MSME actors. Incoming and appropriate data is processed and analyzed using SEM PLS. This study found that training and work motivation had a significant effect on increasing the productivity of MSMEs in coastal communities and work motivation mediated the effect of training on the productivity of MSMEs in coastal communities. To increase the productivity of MSMEs in coastal communities, they need to be equipped with knowledge and skills through training. The training program must be in accordance with the characteristics of MSMEs in coastal communities, so that the results of the training will motivate MSMEs in coastal communities to become independent, professional and competitive entrepreneurs.
DETERMINAN KECURANGAN LAPORAN KEUANGAN (PERSPEKTIF FRAUD HEXAGON THEORY) Sholikatun, Rindiani; Makaryanawati, Makaryanawati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 3 (2023): September
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i3.5484

Abstract

The purpose of this study is to determine the effect of the fraud hexagon theory on financial statement fraud. The variables used are external pressure, financial target, capability, collusion, nature of industry, rationalization, and arrogance. The population is healthcare sector companies listed on the IDX from 2016-2019. The sampling technique used purposive sampling and obtained 13 companies with 52 analysis units. The data analysis technique uses multiple linear regression. The results of this study show that variables of external pressure, financial target, capability, collusion, rationalization, and arrogance are not able to affect fraudulent financial statements. In contrast, the nature of industry variables has a negative effect on financial statement fraud. The nature of the industry, which is reflected by the ratio of changes in receivables, gives the result that the increase in receivables that occurs as a result of the increase in sales does not make the company commit fraudulent financial statements. Otherwise, the increase in receivables can be used as an opportunity to attract investors and compete with competitors. The increase in receivables does not cause the amount of cash to be reduced and is still considered sufficient for the company's operations, so the risk of fraud is lower.
WORKING CAPITAL EFFICIENCY AND ICT STRATEGY TOWARDS SME'S SUCCESS POST PANDEMIC Munir, Misbahul; Prajawati, Maretha Ika; S, Basir
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 3 (2023): September
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i3.5712

Abstract

Efisiensi atas sumber daya berkaitan erat dengan pengelolaan modal kerja perusahaan. UKM harus mampu melakukan pengembangan dalam kegiatan operasional sehari-harinya, yang dikombinasikan dengan pengalaman kerja mereka untuk mendukung pemenuhan tujuan dan sasaran yang telah ditetapkan dalam perencanaannya dimana penggunaan TIK menjadi prioritas untuk dapat bertahan. Penelitian ini bertujuan untuk mengidentifikasi strategi efisiensi modal kerja yang diperlukan untuk merespon dampak pandemi yang sedang berlangsung terhadap UKM di Kota Batu dengan mengimplementasikan TIK untuk meningkatkan kinerjanya. Penelitian ini dilakukan dengan menggunakan pendekatan penelitian kuantitatif. Sampel yang digunakan dalam penelitian ini adalah 100 orang responden UMKM di Kota Batu. Penelitian ini menghasilkan beberapa kesimpulan antara lain cash management berpengaruh secara signifikan dan positif terhadap continuance intention. Receivable management, inventory management berpengaruh secara signifikan dan positif terhadap kesuksesan UMKM. Implementasi ICT terbukti mampu memperkuat hubungan antara receivable management terhadap kesuksesan UMKM serta implememtasi ICT yang terbukti mampu memperkuat hubungan inventory management terhadap kesuksesan UMKM.
GOOD CORPORATE GOVERNANCE, AUDITOR QUALITY AND AUDITOR OPINION ON EARNING PERSISTENCY Ikhsan, Arfan; Lubis, Putri Kemala Dewi; Evi, Tiolina; Hidayat, Syahrijal; Kumala, Ratih
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 3 (2023): September
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i3.5750

Abstract

Research tries to test good corporate governance (GCG), auditor quality (AQ), and audit opinion (AO) on earning persistence (EP). Earning quality are earning persistent, in this case the earning owned are permanent and not transitory or temporary. Eanring persistence is profit that has the ability to be an indicator of profit for the future period that is generated by the company repeatedly. Research uses GCG, AQ, and AO as independent variables and EP is dependent variable. Research population all publicly traded companies using purposive sampling technique. Research sample is 989 public enterprise registered on Indonesia Stock Exchage (ISX) 2017-2021. This research also test some variables control include absolute accrual value, cash flow volatility (CFV) and sales volatility (SV). The results are: (1) Board commissioner’s independence, institutional ownership, auditor opinion, and auditor quality have a positive effect on earnings persistence. (2) Audit committee meetings don’t affect earnings persistence. (3) For control variables: leverage, cash flow volatility (CFV), and sales volatility (SV) don’t affect earnings persistence (EP).
PERFORMANCE IMPROVEMENT MODEL: COMMITMENT DEVELOPMENT BASED ON EMPOWERING AND ORGANIZATIONAL LEARNING Suhermin, Suhermin; Kurniawan, Gogi; Bon, Abdul Talib; Sulistyan, Riza Bahtiar
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 3 (2023): September
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i3.5777

Abstract

Regulatory changes during the pandemic, following high industrial growth in the goods and services sector, have encouraged companies to increase their competitiveness. Then achieving performance becomes a top priority, and the company also requires a strong commitment from its employees. Efforts that are considered relevant are employee empowerment and environmental conditioning of the company as a learning organization. This study aims to analyze the effect of employee empowerment and learning organizations on increasing organizational commitment and performance. The sample used was 158 employees of PT. ACS, as the product and service company in the food and beverage sector. Data collection instruments used a Likert scale and were analyzed using a structural equation model (SEM). The results of the study show that employee empowerment and learning play an important role in increasing organizational commitment and performance. The existence of high commitment will also lead to high employee performance. An important implication of this research is that good empowerment and learning will increase organizational commitment, and a good impact on the organization, namely employee performance will also increase.
MEDIASI AKSESIBILITAS MODAL UTANG PADA PENGARUH KINERJA LINGKUNGAN TERHADAP FINANCIAL DISTRESS Sari, Puspita; Agustia, Dian; Isnalita, Isnalita; Lasmana, Mienati Somnya
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2023): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i4.5439

Abstract

This study proves empirically that the accessibility of debt capital mediates the effect of environmental performance on financial distress. This study uses simple mediation analysis to analyze the data and SPSS 24 software to process the data. This study used a purposive sampling method with a total sample of 219 companies in the basic industrial and chemical, mining and agricultural sectors which were listed on the Indonesia Stock Exchange and PROPER Indonesia during 2013-2018. Based on the results of empirical tests, this study found that the accessibility of debt capital does not mediate the effect of corporate environmental performance on financial distress. This is because environmental performance is an indicator that is still relatively new to the Indonesian financial market. Thus, creditors as corporate stakeholders have not considered environmental performance as a guarantee for the company's performance in fulfilling its obligations. However, contrary to these results, the company's environmental performance was found to have an effect on financial distress. Where, companies with good environmental performance tend to have adequate capabilities in managing their resources, especially the company's economic resources. Thus, the results of this study have confirmed the resource-based view theory and the trade-off theory.
A MODEL TO IMPROVE RIAU UNIVERSITY LECTURER PERFORMANCE Hafni, Layla; Depari , Surya Safari Sembiring; Budiyanto, Budiyanto; Suhermin, Suhermin
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2023): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i4.5443

Abstract

Contact between teaching and educational staff and students in higher education is relatively intensive. One of the critical determinants of the success of higher education is the satisfaction of teaching staff. This research examines the influence of Spiritual Intelligence and Spiritual leadership on job satisfaction and performance of PNSD education staff at private universities in Riau. The respondents to this research were 105 lecturers. The exogenous variables are Spiritual Intelligence and Spiritual Leadership, while the endogenous variables consist of job satisfaction and lecturer performance. The analysis used in this research is path analysis using PLS-SEM. The results of the hypothesis test show that Spiritual Intelligence and Spiritual leadership have a significant effect on job satisfaction. For the Performance variable, only Spiritual Intelligence has a significant effect. Spiritual leadership has no significant effect on performance. This research suggests that spiritual intelligence needs to be developed so that lecturers can align personal values with organizational goals. Leaders need to prioritize the interests of their members rather than their personal interests. A spiritual leader who is able to manage his ego to provide motivation and good work enthusiasm will undoubtedly be able to increase the job satisfaction and performance of his subordinates. This research contributes to developing theories of job satisfaction and performance from a spiritual perspective.
E-SATISFACTION AND E-LOYALTY: THE ROLE OF BRAND IMAGE AND E-SERVICE QUALITY Tirtayasa, Satria; Jufrizen, Jufrizen; Pirari, Wimpi Siski; Maya Sari, Maya Sari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 1 (2024): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i1.5677

Abstract

The effect of brand image and e-service quality on e-loyalty is mediated via e-satisfaction, as this study's empirical evidence demonstrates. Four variables are used in the study model, which applies the idea of mediation. SEM-PLS is used to assess each association. A total of 384 Medan-based Shopee e-commerce users who have made at least three online purchases were included in this study using a purposive sample technique. An online questionnaire was used for data collecting, and the partial least squares (PLS) analysis method was used for data analysis. The study's findings revealed that e-satisfaction was positively and significantly impacted by brand image, e-satisfaction was positively and significantly impacted by e-service quality, e-loyalty was positively and significantly impacted by brand image, e-satisfaction positively and significantly impacted by e-loyalty, and brand image affects e-loyalty through e-satisfaction and e-service quality through e-satisfaction. According to this research, e-satisfaction acts as a mediator between brand image and e-service quality's effects on e-loyalty and e-commerce. The e-satisfaction measure should be analyzed or used as an independent variable rather than a mediating variable, according to recommendations for additional research.
CHEF-PRENEUR AND RESTAURANT PERFORMANCE: THE ROLE OF MEDIATION IN COMPETITIVE ADVANTAGE Sahir, Syafrida Hafni; Fahlevi, Mochammad
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2023): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i4.5730

Abstract

Bisnis makanan atau kuliner merupakan salah satu bisnis yang saat ini sedang berkembang pesat dan memiliki potensi pertumbuhan yang cukup besar. Penelitian ini bertujuan untuk mengetahui pengaruh chef-preneur terhadap kinerja rumah makan di Indonesia khususnya peran mediasi keunggulan bersaing. Penelitian ini menggunakan metode penelitian kuantitatif, di mana data yang dikumpulkan berupa data yang akan dianalisis dengan menggunakan statistik. Sampel dalam penelitian ini melibatkan 200 rumah makan di Kota Medan, analisis data dalam penelitian ini menggunakan PLS-SEM untuk mengetahui pengaruh antar variabel. Hasil penelitian ini menemukan bahwa keunggulan bersaing berhasil memediasi antara chef-preneur terhadap kinerja rumah makan di Kota Medan dan diketahui bahwa pengaruh chef-preneur terhadap kinerja rumah makan memiliki pengaruh yang paling kuat. Penelitian ini berimplikasi pada pelaku bisnis rumah makan di Kota Medan harus meningkatkan chef-preneur untuk terus berinovasi dalam meningkatkan keunggulan bersaingnya. Penelitian ini berimplikasi kepada pelaku usaha rumah makan di Kota Medan harus meningkatkan chef-preneur untuk terus berinovasi dalam meningkatkan keunggulan bersaingnya.
PENGARUH TRANSACTIONAL LEADERSHP DAN TRANFORMATIONAL LEADERSHP TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR DAN KINERJA KARYAWAN Gazali, Gazali; Zainurrafiqi, Zainurrafiqi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2023): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i4.5734

Abstract

Leadership is concerned with achieving goals by increasing followers based on implementing a tactical plan. Transformational Leadership, Transactional Leadership and Organizational Citizenship Behavior require more attention in the SME context; thus, this study purpose to address this gap, expand the work on employee performance and contribute to the literature with new findings. Based on the line of thought above, this study aims to reveal the most effective leadership styles for the SME sector in Pamekasan and to understand how Transactional Leadership and Transformational Leadership impact Organizational Citizenship Behavior (OCB) and Employee Performance. This is expected to ensure employee achievement and organizational development and progress through the evolution of supervision in the SME sector in Pamekasan. This type of research is Explanatory Research. Data collection method trought interviews. The sampling technique used purposive sampling. The number of samples is 200 employee of SMEs in Pamekasan Regency, and uses data analysis, namely the Structural Equation Model (SEM) with AMOS software. The results of this study indicate that Transactional Leadership has a positive and significant effect on Organizational Citizenship Behavior, Transformational Leadership has a positive and significant effect on Organizational Citizenship Behavior and Organizational Citizenship Behavior positive and significant effect on employee performance.

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