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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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TAX, MARKETING, AFTER-SALES SERVICE, AND FINANCIAL PERFORMANCE: ROLES OF INNOVATION AND MANAGEMENT Putra, Ivan Gumilar Sambas; Sukma, Andhi; A. Divinagracia, Louie
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2025): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i2.7035

Abstract

This study investigates the influence of tax management, marketing strategy, and after-sales service on the financial performance of automotive firms in Indonesia, with a particular emphasis on the mediating roles of managerial quality and product innovation. Utilizing a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 240 industry professionals through purposive sampling. The results reveal that after-sales service and product innovation significantly enhance financial performance directly and indirectly. Product innovation is consistent and strong mediators. It also translates upstream strategic initiatives into financial outcomes. In contrast, managerial quality acts as a selective mediator shows significant impact only in the pathway from after-sales service to performance. The findings contribute to the Dynamic Capabilities framework by highlighting product innovation as a strategic internal enabler. Practically, they suggest that firms must integrate innovation and after-sales feedback systems to sustain competitive advantage. Meanwhile, managerial quality improvements should be aligned with operational domains to maximize impact. Furthermore, this study recommends a more integrated approach to tax planning, marketing strategy, service delivery, and innovation. Future research may extend the model to other sectors or use longitudinal data to establish causal relationships.
IMPLEMENTATION OF GOOD GOVERNANCE, BUDGET PARTICIPATION, AND ORGANIZATIONAL COMMITMENT IN EFFORTS TO REDUCE BUDGET GAP Putri, I Gusti Ayu Made Asri Dwija; Wirawati, Ni Gusti Putu; Savitri, Komang Ayusta Devi; Okayanti, Ni Made Dwi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 1 (2025): 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.y2025.v9.i1.7076

Abstract

This study aims to analyze and obtain empirical evidence that budget participation affects budgetary slack. Another objective is to prove that good governance and organizational commitment can weaken the effect of budget participation on budgetary slack. This study is quantitative. The population of the study was all Regional Apparatus Organizations (OPD) in Gianyar Regency. The research sample was 28 OPDs. Data were collected by distributing questionnaires directly to each OPD. The research variables include budget participation, good governance, organizational commitment and budgetary slack. The measurement of variables uses a Likert scale. The analysis technique uses moderation regression analysis. The results of the study prove that Budget participation has a positive effect on budgetary slack. Therefore, the higher the level of budget participation, the greater the possibility of budgetary slack occurring. Good governance weakens or reduces the effect of budget participation on budgetary slack. At the same time, organizational commitment has no effect or cannot moderate the relationship between budget participation and budgetary slack.
IMPACT OF GLOBAL FINANCIAL STRESS INDEX AND GEOPOLITICAL RISK IN FORECASTING VOLATILITY Sherlim, Vincent Prayogi; Ekaputra, Irwan Adi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 1 (2025): 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.y2025.v9.i1.7100

Abstract

This study examines the prediction ability of Global Financial Stress Index (GFSI) and Geopolitical Risk Index (GPR) to forecast the volatility of assumed safe-haven assets, like gold, silver and Bitcoin. The authors combine high-frequency model, Heterogeneous Autoregression Realized Volatility (HAR-RV) model, with low-frequency estimators that use low-frequency data, such as Parkinson, Garman-Klass, and Rogers-Satchel volatility estimators. The authors also examine the R2 out-of-sample of the created model to conclude that GFSI and GPR can be used to increase the forecasting accuracy of selected asset's volatility and demonstrate the effectiveness of variables to be used as predictive variables. According to the result, the R2 out-of-sample of models that used GFSI as predictive variable have better performance in forecasting on gold, silver and Bitcoin. Meanwhile, GPR is assumed not effective as GFSI to be a predictive variable. The RB-HAR-ASY-GFSI model can increase the forecasting accuracy up to 1.56% (5-day ahead prediction) on gold, up to 0.43% (66-day ahead prediction) on silver, and up to 2.78% (10-day ahead prediction) on Bitcoin. This study improves the undersWangding of financial and geopolitical uncertainty impact on the volatility of safe-haven assets. Second, it investigates the HAR-RV and low-frequency data combination model performance to forecast volatility assets.
FINANCIAL RISK AND EARNING MANAGEMENT: EMPIRICAL EVIDENCE FROM BANKS IN ASEAN COUNTRIES Putri, Nyayu Khalilah; Adam, Mohamad; Isnurhadi; Mu'izzuddin
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2025): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i2.6951

Abstract

Earnings management practices in the banking sector are critical due to their impact on financial reporting transparency and economic stability. Factors such as Non-Performing Loans (NPL), Loan Deposit Ratio (LDR), Bank Operating Costs to Operating Income Ratio (BOPO), Capital Adequacy Ratio (CAR), and Leverage (LEV) can influence managerial decisions related to profit reporting. Therefore, this study aims to identify the factors influencing earnings management practices in the banking sector, focusing on financial risk indicators. A panel data regression analysis using STATA was applied to banks across six ASEAN countries during 2019–2023. It also controlls for external variables such as bank size, inflation, and GDP.  Its results show that LDR, CAR, and LEV significantly impact earnings management. While NPL, BOPO, and bank size do not affect earning management. Additionally, macroeconomic factors like inflation and GDP affect financial reporting. The findings emphasize the importance of transparency in financial reporting to maintain public and investor trust, which is essential for the banking sector's stability. This research addresses the urgent need to detect key risk factors driving earnings manipulation, offering empirical evidence to guide regulators in strengthening governance and oversight across ASEAN banking institutions.
ENHANCING VILLAGE-OWNED ENTERPRISES PERFORMANCE THROUGH EFFECTIVE GOVERNANCE: THE MEDIATING ROLE OF COMPETITIVE ADVANTAGE Kurnianto, Sigit; Heriyati, Dina; Nugroho, Yanuar; Fiyatun Nikma, Lailatul
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2025): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i2.7027

Abstract

This study aims to examine the effect of Governance (GV) on Organizational Performance (FP) with the mediation of Competitive Advantage (CA). The analysis method used is the SEM-PLS approach with SmartPLS 4 software. The primary data was collected through questionnaires with a Village-Owned Enterprises (BUM Desa) population in East Java, Indonesia. The sample used in the analysis was 80 BUM Desa managers. The results show that competitive advantage partially mediates the relationship between governance and BUM Desa performance. The implication of this study is the importance of improving governance to strengthen competitive advantage, which in turn will improve the organizational performance of BUM Desa. This research also provides insights for decision-makers to formulate more effective strategies for managing BUM Desa.
DEVELOPMENT OF CREATIVE ECONOMY BASED BUSINESS IN BALI PROVINCE Imsar; Purnama Ramadani Silalahi; Ahmad Muhaisin B Syarbaini
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2025): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i2.7089

Abstract

This multisite study aims to identify common patterns and develop new propositions and theories based on research conducted at two locations: The Keranjang Bali and Krisna Oleh-Oleh Bali. Using a qualitative approach with a case study and multisite design, this study collects primary data through interviews and observations, while secondary data is obtained from documentation. Data analysis is conducted using both single-site and cross-site methods. The findings reveal differences in income enhancement strategies between the two businesses within the context of creative economy-based MSME. The Keranjang Bali provides employees with opportunities to increase their income by channeling their creativity, supported by capital from business owners, one example being the Solar Tees t-shirt product. To overcome obstacles in MSME development, both businesses enhance human resource skills by providing training to prospective employees before they become permanent staff. Additionally, the Department of Cooperatives and MSME plays a crucial role in supporting business development within the community. The expected outcome of this research is to offer effective strategies for improving employee and business owner income by positioning employees and the community as agents of change, driving innovation in creative economy-based MSME.
ACCRUAL-BASED ACCOUNTING IN PUBLIC HEALTH CENTER BLUD: ENHANCING FINANCIAL TRANSPARENCY AND ACCOUNTABILITY Zuhdi, Rahmat; Toyyib, Moh; Faizah, Yustin Nur
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2025): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i2.7126

Abstract

This study explores the significance and challenges of implementing PSAP 13 accrual in Public Health Center BLUDs. Using a qualitative approach with a phenomenological method, data were collected through in-depth interviews, direct observations, and documentation studies. Triangulation was conducted across sources, techniques, and time to ensure data validity. Therefore, this study found that transitioning from a First Level Health Facility (FKTP) to a BLUD has significantly impacted accounting practices. The adoption of PSAP 13 accrual accounting places a substantial burden on health workers, requiring them to prepare seven financial reports. However, only two of the reports are actively used for decision-making, while the other five serve as mere formalities. Frequent errors occur in recording specific accounts due to limitations in the SIMDA application and a lack of understanding of accrual concepts among human resources. This situation creates stress, anxiety, and frustration, heightened by strict deadlines and audit pressures. Many Public Health Centers struggle with implementation, highlighting unpreparedness and a sense of forced compliance. Furthemore, this study recommends the need for targeted training and system enhancements to support practical accrual-based accounting in BLUDs.
THE INFLUENCE OF DIVIDEND POLICY, SALES GROWTH, AND AUDIT QUALITY ON TAX AGGRESSIVENESS WITH THE AUDIT COMMITTEE AS A MODERATION Lusmeida, Herlina; Wibowo, Patricia Charelyne
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2025): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i2.7163

Abstract

The objective of this study is to empirically examine whether dividend policy, sales growth, and audit quality influence tax aggressiveness, with the contribution of the audit committee as a moderator. The sample comprises 219 observations from companies in the wholesale sub-sector within ASEAN countries during 2019–2023, selected using purposive sampling. This research employs Multiple Linear Regression Analysis and Moderated Regression Analysis. The results reveal that dividend policy, sales growth, and audit quality positively influence tax aggressiveness, while the audit committee does not directly affect tax aggressiveness. Furthermore, as a moderating factor, the audit committee does not weaken the positive relationship between dividend policy and sales growth on tax aggressiveness and does not strengthen the negative relationship between audit quality and tax aggressiveness. This study is expected to provide implications for academics as a foundation for further research by exploring other factors, for practitioners to pay more attention to handling clients and hiring accountants, and for companies as a guideline in developing corporate strategies.
DETERMINANTS OF LOCAL TAXES: EVIDENCE FROM TULUNGAGUNG Nurul Mazidah; Muhammad Syahrul Hidayat; Ika Puspitasari; Mugiyati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2025): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i2.7164

Abstract

Improvements in public welfare, quality of life, and access to services such as education, healthcare, infrastructure, transparency, accountability, and community participation in local policy formulation measure the success of decentralization in Indonesia. This study aims to analyze the factors influencing local tax revenues as an indicator of fiscal decentralization success in Tulungagung Regency. Applying the Error Correction Model (ECM), this research examines both the long-term and short-term relationships between population growth, income levels, and socio-economic development on local tax revenues. As a result, this study indicates that all variables have a significant impact on local tax revenues. The population growth coefficient of 0,034416 suggests that a 1% increase in population contributes to higher local tax revenues. The income level coefficient of 0,092312 signifies that rising income levels enhance tax capacity. Meanwhile, socio-economic development has the most substantial effect, with a coefficient of 0,231872. Reflecting the improvements in public welfare directly contributes to increased local tax revenues. Accordingly, this study reveals that the trend of local tax revenues in Tulungagung has increased dramatically from 2011 to 2023, demonstrating the effectiveness of regional fiscal policies. This research contributes to supporting local budgetary policy based on strengthening socio-economic factors as a strategy to increase local tax revenue.
RATIONAL CHOICE THEORY: GREEN BANKING PRACTICES FOCUSED Cuandra, Fendy; Jones, Ivan; Candy; Yudhaputri, Egabetha Amirah; Susanto, Stefhani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2025): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i2.7169

Abstract

Banks as economic drivers in their own country have a high influence on encouraging environmentally friendly practices. It is due to the increasing damage to the environment in Indonesia. Before the 2010s, banks did not have enough awareness to carry out environmentally friendly practices included in their operational activities. In Indonesia, the government started to enforce green banking rules in 2012. Indonesia initiated green banking practices, which reached their peak in 2020 during the COVID-19 pandemic. This study examines whether customers have understood the growth of green banking practices in Indonesia, the effects of banks' environmentally friendly practices on the loyalty of commercial bank customers, and whether awareness and knowledge of banks' green practices will have an impact on loyalty towards banks. This study examines the importance of implementing green banking due to the increasing awareness and high level of customer knowledge about the environment. This research is the first to be conducted in Batam City, examining green banking through the lens of the grand theory of rational choice. The rational choice theory will serve as the novelty for this research. Also, the green trust variable mediating green banking awareness and green banking knowledge affecting green banking loyalty will serve as the novelty of this research.

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