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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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PENDEKATAN PSIKOLOGIS DALAM MENENTUKAN MINAT BERWIRAUSAHA MAHASISWA Suasana, I Gst. A.Kt. Gd; Warmika, I Gde Ketut
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.i4.5807

Abstract

Entrepreneurship plays a real role in economic development and job creation. Research purposes; explain the influence of psychological factors on the interest in entrepreneurship, and find the best combination model of psychological factors that can be used as a predictor of interest in entrepreneurship. Respondents were students who had or were taking entrepreneurship courses at FEB Unud. The sample size was determined as many as 120 people by purposive sampling and data were analyzed using multiple linear regression. Analysis of the enter method found that psychological factors had a significant effect on entrepreneurial interest, and only the need for achievement and internal locus of control had a positive and significant effect on entrepreneurial interest. Based on the stepwise method, it was found that the combination of need for achievement, internal locus of control, and tolerance for ambiguity is the best predictor of entrepreneurial interest. The implication is that strengthening psychological factors for students can be approached with entrepreneurial motivation training by involving successful entrepreneurial role models. Future researchers, need to examine and identify other psychological factors, to further strengthen the results of the analysis, such as creativity and communication.
ORGANIZATIONAL CHANGE, ENVIRONMENTAL CHANGE AND CHANGE IN MANAGEMENT ACCOUNTING PRACTICES: A CONTINGENCY APPROACH Wahyuni, Nanik; Wafiroh, Novi Lailiyul; Triatmanto, Boge
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.i1.5817

Abstract

In this study, the impact of mediated organizational changes and environmental changes on management accounting procedures is investigated. The management of the organization will need to make administrative and management accounting practice adjustments due to the high level of environmental unpredictability. This study employs a survey approach with 149 company managers in mid-to-high level positions in East Javan manufacturing companies as respondents. Data analysis techniques using Smart PLS are used to examine the relationship between changes in the environment and changes in management accounting practices, both directly and indirectly. The findings demonstrated that modifications in management accounting procedures are positively and strongly impacted by ecological changes. Changes in management accounting procedures benefit from organizational changes. On the other hand, modifications to the practice of management accounting cannot be mediated by changes to the organization. This study is unique in that it examines how environmental changes impact management accounting practices. Specifically, it shows that changes in technology and a highly competitive market will impact management accounting methods related to evaluation, costing, and decision-making. Changes in the organization's structure and technology utilization support this shift in management accounting.
DETERMINANTS OF INTENTION TO USE ISLAMIC FINTECH DURING COVID-19 PANDEMIC Hesniati, Hesniati; Limgestu, Rico
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.i4.5860

Abstract

Islamic fintech Intention has been growing rapidly in Indonesia in rencent years and drawing attention among practitioners, government, and academics. This study intents to investigate determinant of intention to use Islamic Fintech. Fintech has been regarded as a game changer in terms of bringing finances to those who lack access through information technology and the digital financial landscape. Data in this research was acquired using online questionnaires. There were collected from November 2022 to March 2023 and distributed online to survey 396 Islamic Fintech Users. Hypothesis testing in this study used structural equation modeling on partial least square approach the result revealed those variable of effort expectancy, social influence, government support, perceived ease of use, and perceived usefulness were significant and positively influence on intention to use. Moreover, fear of COVID-19 was negatively significant and moderates perceived risk on dependent variable. Limitation of this study only cover Islamic fintech service peer-peer to lending in Indonesia.
UNRAVELING CARBON IMPACT: ASSESSING EXPORT, COMPETITIVENESS, GDP, AND POPULATION IN INDONESIA'S OIL PALM TRADE Erwinsyah, Erwinsyah
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.i1.5911

Abstract

In Indonesia's oil palm commerce, this study investigates at the relationship between population growth, economic growth, market competitiveness, and export trade with carbon emissions. Time-series data from 1995 to 2021 collected from statistical sources is used in this study. This link is computed and analyzed using the econometric method. Lower carbon emissions in oil palm exports are correlated with sustainable practices and market competitiveness. To disentangle trade growth from environmental effect, sustainable land-use practices, deforestation reduction, and transparent supply chains are crucial. Given the erratic correlation between GDP and carbon emissions, striking a balance between economic expansion and environmental protection is imperative. Population expansion drives efforts to lower carbon footprints by influencing environmental awareness and the market for oil palm. Well-given initiatives such as clean technology, certification support, and sustainable trade policies have policy repercussions. Policymakers, industry players, and environmental groups working together can guarantee Indonesia's oil palm exports' long-term sustainability and ecological viability.
FLUCTUATING COMMODITY PRICES' EFFECT ON INDONESIAN COAL AND PALM OIL Sianturi, Danny Jubel Abrian
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.i1.5916

Abstract

This study examines the impact of fluctuating commodity prices on the stock volatility and financial performance of Indonesian coal and palm oil companies between 2011 and 2022. During the COVID-19 pandemic, commodity price fluctuations have significantly influenced these sectors. Using Vector Error Correction Model (VECM) and Dynamic Conditional Correlation Generalized Autoregressive Conditional Heteroskedasticity (DCC GARCH) approaches, as well as panel regression, this study analyzes price volatility and its effect on financial performance. The findings reveal distinct volatility patterns in the palm oil and coal industries, providing valuable insights for investors to understand the risks associated with price fluctuations and identify companies significantly affected by such volatility. This research contributes to understanding the relationship between fluctuations in commodity prices and stock prices of palm oil and coal companies, as well as their financial performance, in the context of the Indonesian economy, which relies heavily on these two commodities. By emphasizing the importance of understanding commodity price dynamics, this study provides valuable information for investor decision-making and risk management in the face of commodity price volatility.
BRIDGING GAPS: ANALYZING FINTECH ADOPTION AND ITS CONTRIBUTION TO OVERCOMING SOCIAL EXCLUSION IN THE INDONESIAN FINANCIAL LANDSCAPE Utomo, Muh Fadli Wahyu; Darwanto, Darwanto
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.i1.5929

Abstract

Financial Technology, a component of the technological revolution in the financial industry, has a significant impact on both the micro and macro finance sectors. Significant investment is fueling the growth of the FinTech sector on a global scale. The mobile payment and transfer industry experienced the most rapid growth, increasing by 75% in 2019. Indonesia has emerged as a significant hub for digital economic growth, with 203 million users and a transaction value of US$ 99.1 billion in 2022. Nevertheless, this favorable pattern has yet to affect the Indonesian economy. The extent of financial inclusion in Indonesia remains one of the lowest compared to other nations in ASEAN. This study examines the factors influencing the utilization of FinTech in Indonesia and the resulting impact on financial inclusion. SEM-PLS method was used for quantitative analysis to examine 369 data respondents statistically. The findings of this study indicate that the four underlying factors (digital literacy, financial literacy, acceptance model, and usage of technology) have a favorable and significant impact on the intention to utilize FinTech payments. Sustainable use has also been exploitative and exploratory behavior by users. Using FinTech payments with exploitative and explorative patterns has been statistically demonstrated to enhance financial inclusion in Indonesia.
ESG, CSR, AND COMPANY CHARACTERISTICS IN FORMING INVESTOR REACTIONS Ardian, Alvin; Sari, Martdian Ratna
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.i1.5948

Abstract

This study aims to determine whether investors use non-financial disclosures in their investment activities, such as firm characteristics within companies indexed in IDX ESG Leaders during the 2020–2022 period and ESG (Environmental, Social, and Governance) and CSR (Corporate Social Responsibility). Investor responses are evaluated using Stocks Abnormal Return (SABR) and Trading Volume Activity (TVA). At the same time, non-financial disclosures are analyzed through ESG Score from Morningstar Sustainalytics, CSR Index from GRI Indicator, and firm factors including age and industry type. Results from a study of 45 data points, including 15 companies included in IDX ESG Leaders, suggest a notable inverse connection between ESG disclosure and SABR and TVA. However, the disclosure of CSR does not demonstrate a substantial effect. Company attributes, particularly age, benefit the level of trade activity, whereas the kind of industry has a notable adverse effect. To some extent, investors view ESG disclosure as a negative indication because of the risks that come with companies that perform in terms of ESG. On the other hand, a company's advanced age can be used by management to gain a competitive edge and demonstrate stability to investors, thanks to the long-standing ties with stakeholders that result in steady financial performance. In addition, investors tend to favor companies in low-risk industries while avoiding high carbon-emitting areas.
THE ANTECEDENT OF SATISFACTION AND ITS IMPACT ON LOYALTY IN IN-PATIENT CARE (STUDY AT XYZ HOSPITAL CIREBON) Najmuddin, Mochamad Deya; Tan, Pauline Henriette Pattyranie
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.i1.5954

Abstract

Patient loyalty is an essential factor contributing to increased in-patient hospital visits. This study aims to understand the importance of patient loyalty in the context of increasing patient visits. This study examines the impact of service quality variables, hospital brand image, patient-perceived value, and patient satisfaction on patient loyalty. This study was conducted in Cirebon City, Indonesia, with 160 eligible samples from state-owned XYZ hospitals. The sample criteria were patients with hospitalization status. Then, this study developed eight hypotheses to examine the statistical connection between direct, intervening, and multiple-effect models. Problem-solving and research emphasis are conducted utilising a numerical technique with a PLS-SEM-based testing tool. The bootstrapping technique is employed alongside the consistent bootstrapping procedure to showcase the findings of hypothesis testing; we discover that the overall hypothesis has a favourable and noteworthy impact.  In testing the importance-performance map analysis (IPMA), it was concluded that the patient's perceived value needs to be improved. In contrast, service quality must be maintained to achieve high patient loyalty.
PENGARUH STRINGENCY, KORUPSI, DAN PAJAK LINGKUNGAN TERHADAP FOREIGN DIRECT INVESTMENT INFLOW: SEBUAH POLLUTION HEAVEN HYPOTHESIS Ariyani, Windy Hikmah; Heriqbaldi, Unggul
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.i4.6104

Abstract

This study aims to analyze the pollution heaven phenomenon, in the case of Foreign Direct Investment (FDI) inflow from the perspective of environmental regulations (stringency), corruption, environmental taxes, and the interaction variables between stringency and corruption. Additionally, this study will investigate the impact of pollution heaven on GDP per capita, labor, and trade openness to FDI inflow. This study used the System Generalized Method of Moments estimations for 6 investor countries of the palm oil sector in Indonesia from 2009 to 2019. The main results show that stringency and corruption have a significant positive effect while the interaction between stringency and corruption has a significant negative effect on FDI inflow in the Indonesian palm oil sector. Loose environmental regulations combined with a honest bureaucracy will prevent investors from receiving legal protection. This condition indicates a significant relationship of the interaction variable between stringency and corruption on FDI inflow, therefore the pollution heaven hypothesis is invalid. Government policy regarding stringency can be improved by implementing environmental taxes. Policies related to corruption are necessary to simplify bureaucratic procedures for investors. The combination of these regulations is expected to help the Indonesian government attract FDI inflows without turning Indonesia into a pollution heaven.
PRESSURE AND OPPORTUNITY AS DRIVERS OF FRAUDULENT FINANCIAL REPORTING INTENTION: AN EXPERIMENTAL STUDY Baridwan, Zaki; Subroto, Bambang
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.i1.6221

Abstract

Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris pengaruh tekanan dan kesempatan yang dihadapi individu manajer keuangan terhadap terjadinya kecurangan laporan keuangan. Kesempatan dan tekanan mendasarkan pada Fraud Triangle Theory, dan niat individu untuk melakukan kecurangan mendasarkan pada Theory of Planned Behaviour. Kedua teori tersebut digunakan untuk memprediksi dan menjelaskan perilaku individu dalam penelitian ini. Penelitian ini menggunakan metode eksperimen antar subjek dengan dua kelompok partisipan yaitu 132 mahasiswa Program Pendidikan Profesi Akuntansi dan 124 karyawan Badan Usaha Milik Negara. Hasil penelitian mengungkapkan bahwa terdapat perbedaan signifikan yang ditunjukkan oleh partisipan yang berada di bawah tekanan dan yang tidak, serta partisipan yang memiliki kesempatan untuk melakukan kecurangan dan yang tidak. Kedua kelompok partisipan menunjukkan hasil yang sama yaitu berniat untuk melakukan kecurangan. Implikasi praktis dari penelitian ini adalah manajemen perusahaan dapat meminimalisir terjadinya kecurangan dengan membangun pengendalian internal yang lebih efektif, menciptakan budaya organisasi yang lebih baik dan meningkatkan kesejahteraan para karyawan.

Page 55 of 61 | Total Record : 610

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