Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

EKUITAS (Jurnal Ekonomi dan Keuangan)

ekuitas
Website

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

4 5 6 7 8

MENGUAK PERSEPSI ETIKA MAHASISWA AKUNTANSI Santi Novita
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 4 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The aims of this study was to determine whether there were ethical perception differences among students based on academic major, gender, and religiosity. It explored whether there was a perception gap between accounting students and non-accounting students, between male and female students, and between religious and non-religious students. The survey was conducted using questionnaire of 216 students to explore the ethical perception. It used five moral constructs: justice, relativism, egoism, utilitarianism, and deontology. At significant level of 5% with the independent sample t-tests, it was found that were different perception in justice, relativism, and deontology contracts between accounting and non-accounting students. It displayed that in most of construct accept deontological, the accounting students had higher ethical values compared to non-accounting students. The second result displayed that female students showing higher ethical perception toward their male students, and finally it was not displayed that there was different ethical perception between religious and non-religious students.

PEMETAAN (MAPPING) POTENSI DIRI INDIVIDU (PERFORMANCE) DENGAN METODE PRIBADI SPIDER PLOT PADA PEGAWAI PEJABAT STRUKTURAL DAN FUNGSIONAL DI PT. XYZ (BUMN) DAN PEMDA X DI JAWA TIMUR Pribadiyono Pribadiyono
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2004)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

A Company which focal are efficiency and effectiveness, will make an effort to manage their human resources. Appropriately allocated human resources can be done by means of pronouncing a prerequisite as a standard attribute which should be possesed by employee applicant. Hence, an evaluation toward individuals 'performance is expected capable to carry out task from the companies.One of latest method which can be used to evaluate staff 'performance is Pribadi Spider Plot, and resembles a method which illustrate mapping of individual's observation (strength and weaknes). Generally, Individual's performance evaluation based on standard psychological test as a reference to evaluate performance when will be promoted or during fresh staff recruitment. However, there are another managements attribut es which was not detected, where inaccuracy in evaluating Individual 's performance will Lake place. Pribadi Spider Plot Model will complete these inadequacies, where Lhis method will unite psychological test and management test and will be assembled with weighting method rating and scoring.Through the result of psycho test and management test which conducted in PT. XYZ Surabaya, as one of Federal Corporation in Indonesia, and District X located around Gerbang Kertosusilo, has not yet been attained companies standard performance score of 313.76 and total rating of 37.40. Still, the highest total score result attained from psycho Lest and management test conducted in PT XYZ of 268.65 with total ratings of 31.18. Andfrom the District X located around Gerbang Kertosusilo, the highest score result merely of 258.04 with tolal ratings of 23.50. By achieving individual's total score and total ratings through psychological and management Test, companies will have capability of accepting or rejecting these staffs. Companies management department will be able to plan their staff’s career, settlement or mutation based on their ability and skill.

DAMPAK SERTIFIKASI GURU TERHADAP PERILAKU SOSIAL DAN EKONOMI GURU DI KABUPATEN NGAWI Maretha Riana Ramdhani; Vincent Hadiwiyono; Lukman Hakim
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini dilakukan di Kabupaten Ngawi, dengan tujuan untuk mengidentifikasi, dan menjelaskan beberapa dampak sertifikasi guru terhadap perilaku sosial dan ekonomi guru di Kabupaten Ngawi, baik dampak positif maupun dampak negative. Jenis penelitian ini bersifat deskriptif kualitatif. Teknik pengambilan sampel dilakukan dengan snowball sampling. Metode pengumpulan data yang digunakan adalah wawancara mendalam, pengamatan langsung dan mencatat dokumen. Validitas data menggunakan triangulasi sumber. Teknik analisis data menggunakan reduksi data, display data dan verifikasi.” Hasil penelitian menunjukkan bahwa pemberian tunjangan atau insentif yang didapat dari sertifikasi guru di beberapa sekolah menimbulkan perubahan perilaku sosial antara guru yang mendapat insentif dengan guru yang tidak mendapat insentif. Sertifikasi guru juga berpengaruh terhadap perilaku ekonomi pada profesi guru baik di sekolah Negeri maupun Swasta, yang tampak dengan meningkatnya kesejahteraan hidup mereka.

PENGARUH TATA KELOLA PROSES PEMBELAJARAN TERHADAP KEPUASAN PESERTA PELATIHAN TEKNIS PENYULUH INDUSTRI DAN PERDAGANGAN DI BALAI DIKLAT INDUSTRI REGIONAL V SURABAYA Sonang Sitohang
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 4 (2007)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The objective of this study is to investigate the simultaneous and partial effect of Executed Learning Process consist of; Instructor Competency, Curriculum, Library Facility, Learning Media, Laboratory, Training Scheduling, Administration Service, and Program Evaluation on Satisfaction of Training Participants Technical Extension Industrial and Trade on Industrial Training Office Region V Surabaya. The sample of this study consist of 139 Functional Extension Staffs, the training participants in the period of 2003 – 2007. The study uses population research method (Arikunto:1998). Data Estimated is using Multiple Linear Regression Model.The empirical result of study by simultaneous F-test shows that Instructor Competency, Curriculum, Library Facility, Learning Media, Laboratory, Training Scheduling, Administration Service, and Program Evaluation influence on satisfaction of Technical Training Participants on Industrial Training Office Region V Surabaya. The result by partial t-test shows that Instructor Competency, Learning Media not influence satisfaction, but another factors such as; Curriculum, Library Facility, Laboratory, Training Scheduling, Administration Service, and Program Evaluation influence on Satisfaction of Training Participants Technical Extension Industrial and Trade on Industrial Training Office Region V Surabaya .

JOB RELEVANT INFORMATION DESENTRALISASI DAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL Jasintha Dessy Tapatfeto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 18 No 2 (2014)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini bertujuan untuk menguji pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial dengan menggunakan Job Relevant Information sebagai variabel intervening dan di- kombinasikan dengan variabel desentralisasi sebagai pemoderasi. Populasi dalam penelitian ini adalah seluruh perusahaan dalam berbagai industri di Jawa Timur pada tahun 2013. Teknik analisis data menggunakan model Path Analysis dan Moderating Regression Analysis. Berdasarkan hasil pengujian ditemukan bahwa partisipasi penyusunan anggaran dan Job Relevant Information ber- pengaruh terhadap kinerja manajerial demikian halnya juga dengan partisipasi penyusunan anggaran berpengaruh terhadap Job Relevant Information. Hal ini menunjukkan bahwa tingginya tingkat partisipasi penyusunan anggaran akan meningkatkan kinerja manajerial dan dengan adanya ketersediaan informasi yang relevan dengan tugas memungkinkan bawahan untuk dapat saling bertukar informasi dengan atasan, sehingga dapat menciptakan proses penyusunan anggaran yang lebih baik dan menghasilkan suatu keputusan yang lebih efektif yang pada akhirnya akan mendukung kinerja manajer menjadi lebih baik. Hasil pengujian selanjutnya, menemukan bahwa desentralisasi tidak memoderasi pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial. Hal ini menunjukkan bahwa semakin tinggi pendelegasian wewenang yang diberikan kepada para manajer dalam perusahaan mereka tetap tidak dilibatkan dan diberikan tanggungjawab dalam penyusunan anggaran, hal ini disebabkan karena adanya tekanan dari atasan (pimpinan).

PERNYATAAN STANDAR AKUNTANSI KEUANGAN No. 46 DAN KOEFISIEN RESPON LABA AKUNTANSI Akhmad Riduwan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 3 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The objective of this study is to examine: (1) the difference of stock price change in the period before and after PSAK No.46 was implemented; (2) the effect of interperiod tax allocation based on PSAK No.46 on the earning response coefficient (ERC); and (3) the ERC difference between companies which reported deferred tax income and companies which reported deferred tax expenses.The result of this study provide empirical evidence that: (1) stock price change in the period after implementing of the PSAK No.46 are higher than the period before the PSAK No.46 was implemented; (2) interperiod tax allocation based on the PSAK No.46 have negative effects on the ERC; and (3) earnings response coefficient (ERC) for companies which reported deferred tax income were not differ from companies which reported deferred tax expenses. The result of this study indicate that interperiod tax allocation based on the PSAK No.46 was succesfully improve the income statement informativeness and earnings quality. However, interperiod tax allocation based on the PSAK No.46 generate perceive noise embedded in the reported earnings. Therefore, additional disclosures are needed, particularly for economic substance of deferred tax income and deferred tax expenses reported in income statement.

DAMPAK KODE ETIK PADA PENGARUH FILOSOFI ETIS DAN INTENSITAS ETIS TERHDADAP PENGAMBILAN KEPUTUSAN ETIS AKUNTAN PUBLIK Suryadi Winata; Khomsiyah Khomsiyah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 1 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Tujuan penelitian ini adalah untuk mengukur peran kode etik dalam memperkuat pengaruh filosofi etis yaitu idealisme, relativisme, dan intensitas etis yaitu magnitude of consequence, social consensus dan temporal immediacy pada pengambilan keputusan etis. Sampel penelitian ini menggunakan 138 akuntan publik. Pengujian hipotesis menggunakan analisis regresi moderasi. Hasilnya memperlihatkan bahwa kode etik menurunkan pengaruh idealisme terhadap kesadaran etis akuntan publik. Kode etik dan idealisme merupakan faktor-faktor yang saling melengkapi, sehingga implikasi kode etik merupakan alat penting dalam rangka penerapan pemikiran kaum idealis pada praktik akuntan publik. Kode etik yang dapat menurunkan pengaruh positif idealisme terhadap kesadaran etis berarti bahwa kode etik mendorong setiap akuntan publik untuk mematuhi aturan etis universal dalam mencapai hasil usaha yang terbaik. Fakta yang menunjukkan pemikiran para idealis berpengaruh kuat terhadap kesadaran etis menggambarkan idealime yang kuat, dan adanya kode etik yang kuat yang dapat menurunkan pengaruh idealisme dalam pengambilan keputusan etis mengartikan kekuatan relativisme sebagai dasar pengambilan keputusan etis. Kombinasi antara idealisme dan relativisme kuat merupakan posisi situationis di dalam taxonomy of ethical ideology.

ANALISIS PERSAMAAN SIMULTAN DARI TOBIN’S Q, KEPEMILIKAN MANAJERIAL DAN KEBIJAKAN UTANG Wahidawati Wahidawati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 1 (2005)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this research to estimates a simultaneous equations model with Tobin’s Q (firm value), managerial ownership and debt policy jointly determined within the system. This research is based on the pre¬vious¬ research by Chen and Steiner (2000), which found that managerial ownership tobe a significant and positive determinant of the level Tobin’s Q. Chen and Steiner (1999) observed evidence of subtituons-monitoring effects between managerial ownership and debt policy.The research is focused on manufacturing companies listed in BEJ for periode 1999-2002.The method of data collection is done by using pooling method and give 151 firm year observation.This research uses a non linear simultaneous equation methodology with use the statistical method two stage least square. The result of research provides empirical evidence : First, that managerial ownership has a non linear relation with Tobin’s Q (we find support for both an alignmenteffect and an entrenchment effectin the relationship between managerial ownership and Tobin’s Q. second, The result supports the argument that managerial ownership helps to resolve the agency conflicts between stock holder and manager. The result also indicate that there is not subtitu¬ta¬bi¬li¬ty between debt and managerial ownership.

PENGARUH PENERAPAN STRATEGI OUTSOURCING DAN STRATEGI CORE COMPETENCY TERHADAP KINERJA KEUANGAN PERUSAHAAN Dian Imanina Burhany
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 4 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

To survive and win in tight competitive business environment nowadays, a company must develop and implement the proper strategies. Strategy outsourcing, the strategy where company transferring some of organization’s activities to outside providers, and strategy core competency, the strategy where company concentrate its own resources on a set of core competencies, are two strategies can help company to improve its performance. The purpose of this research is to measure the effect of application strategy outsourcing and strategy core competency on company financial performance. The research is performed to nine BUMN which have head office on Bandung City. Respondents are the vice presidents and the heads of strategic planning department of the companies. Data analysis to test the hypothesis is multiple regression analysis by exercising software SPSS 12.0 for Windows. The result of this research shows that simultaneously application strategy outsourcing and strategy core competency have positive and significant effect on all financial performance indicators of BUMN which have head office on Bandung City. But partially, application strategy outsourcing has significant effect only on ROE and NPM indicators but has not significant effect on ROA indicator, while strategy core competency has not significant effect on all financial performance indicators

FAKTOR YANG MEMPENGARUHI PERILAKU KONSUMSI PRODUK HALAL PADA KALANGAN MAHASISWA MUSLIM Nurul Huda; Hulmansyah Hulmansyah; Nova Rini
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this study is to examine the factors of knowledge, attitude, subjective norms, behavioral control, and religious commitment to influence behavior through intentions for consumption of halal products. Based on the literature review, this research hypothesis states that knowledge, attitudes, subjective norms, behavioral control, and religious commitment affect the behavior through intention. This study uses survey data from questionnaires to 150 respondents. Hypothesis testing technique is done by using SEM analysis with Lisrel software. The results of data processing indicate that Knowledge, Attitudes, Subjective Norms, Behavior Control, and Religious Commitment have a significant influence on behavior through intention to consume halal products. Intensi variables have a significant influence on the consumption behavior of halal products with t value of 7.14. Behavior Control and Religious Commitment have a greater influence on behavior through intention to consume halal products than other variables. Suggestions based on the results of research: first, need to consciously consume halal products by increasing one's religious commitment. Second, it needs to be enhanced the role of society both from internal and external in controlling one's behavior to consume halal product.

Page 6 of 61 | Total Record : 610

4 5 6 7 8

Filter by Year

2003 2025

Filter By Issues

All Issue Vol 9 No 3 (2025): September Vol 9 No 2 (2025): June Vol 9 No 1 (2025): March Vol 8 No 4 (2024): December Vol 8 No 3 (2024): September Vol 8 No 2 (2024): June Vol 8 No 1 (2024): March Vol 7 No 4 (2023): December Vol 7 No 3 (2023): September Vol 7 No 2 (2023): June Vol 7 No 2 (2023) Vol 7 No 1 (2023): March Vol 6 No 4 (2022) Vol 6 No 3 (2022) Vol 6 No 2 (2022) Vol 6 No 1 (2022) Vol 5 No 4 (2021) Vol 5 No 3 (2021) Vol 5 No 2 (2021) Vol 5 No 1 (2021) Vol 4 No 4 (2020) Vol 4 No 3 (2020) Vol 4 No 2 (2020) Vol 4 No 1 (2020) Vol 3 No 4 (2019) Vol 3 No 3 (2019) Vol 3 No 2 (2019) Vol 3 No 1 (2019) Vol 2 No 4 (2018) Vol 2 No 3 (2018) Vol 2 No 2 (2018) Vol 2 No 1 (2018) Vol 1 No 4 (2017) Vol 1 No 3 (2017) Vol 1 No 2 (2017) Vol 1 No 1 (2017) Vol 20 No 4 (2016) Vol 20 No 3 (2016) Vol 20 No 2 (2016) Vol 20 No 1 (2016) Vol 19 No 4 (2015) Vol 19 No 3 (2015) Vol 19 No 2 (2015) Vol 19 No 1 (2015) Vol 18 No 4 (2014) Vol 18 No 3 (2014) Vol 18 No 2 (2014) Vol 18 No 1 (2014) Vol 17 No 4 (2013) Vol 17 No 3 (2013) Vol 17 No 2 (2013) Vol 17 No 1 (2013) Vol 16 No 4 (2012) Vol 16 No 3 (2012) Vol 16 No 2 (2012) Vol 16 No 1 (2012) Vol 15 No 4 (2011) Vol 15 No 3 (2011) Vol 15 No 2 (2011) Vol 15 No 1 (2011) Vol 14 No 4 (2010) Vol 14 No 3 (2010) Vol 14 No 2 (2010) Vol 14 No 1 (2010) Vol 13 No 4 (2009) Vol 13 No 3 (2009) Vol 13 No 2 (2009) Vol 13 No 1 (2009) Vol 12 No 4 (2008) Vol 12 No 3 (2008) Vol 12 No 2 (2008) Vol 12 No 1 (2008) Vol 11 No 4 (2007) Vol 11 No 3 (2007) Vol 11 No 2 (2007) Vol 11 No 1 (2007) Vol 10 No 4 (2006) Vol 10 No 3 (2006) Vol 10 No 2 (2006) Vol 10 No 1 (2006) Vol 9 No 4 (2005) Vol 9 No 3 (2005) Vol 9 No 2 (2005) Vol 9 No 1 (2005) Vol 8 No 4 (2004) Vol 7 No 4 (2003) More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota surabaya,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name -

Contact Email -

Phone -

Journal Mail Official -

Editorial Address -

Location Kota surabaya, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota surabaya,

Jawa timur

INDONESIA