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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
 57   58   59   60   61 
THE INTERSECTION OF CORPORATE SOCIAL RESPONSIBILITY AND INNOVATION: A CATALYST FOR SUSTAINABLE GROWTH Erlinda Sonia, Lucya; Basuki
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.i2.7222

Abstract

The intersection of Corporate Social Responsibility (CSR) and innovation has garnered significant attention in recent years, as organizations increasingly recognize the potential of CSR initiatives to drive innovative practices. This literature review explores how integrating CSR into business strategies not only enhances corporate reputation, but also fosters creativity and sustainable growth. Research indicates that CSR can act as a catalyst for innovation by aligning organizational goals with social and environmental objectives. By measuring the impact of CSR efforts through key performance indicators, organizations can effectively communicate their results, enhancing credibility and stakeholder relations. This article accentuates the importance of stakeholder engagement in driving innovation through CSR. Collaborative platforms, such as Unilever's Open Innovation Portal, Tesla, etc., have proven effective in harnessing external expertise and driving innovation. It concludes by emphasizing the powerful relationship between CSR and innovation as a driver of competitive advantage. By embracing CSR as a strategic imperative, organizations can unlock new opportunities, foster collaboration, and build a sustainable future. As businesses move forward, it is crucial to integrate CSR into their core strategies, leveraging the power of innovation to create positive social and environmental impact while driving business success.
ROLE OF MOTIVATION TO INNOVATION BEHAVIOR WITH KNOWLEDGE AS MEDIATING VARIABLE IN FEMALE BUSINESS OWNERS Buyung Aulia Safrizal, Helmi; Sarmento Soares, Vasio; Ali Ahmad, Muhammad
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.i2.7009

Abstract

The objective of this research is to examine and analyze predictors of innovation behavior, namely motivation (extrinsic and intrinsic) and good knowledge. Therefore, it employs a quantitative research methodology, using a survey to collect data. Two hundred fifteen female respondents in SMEs in Madura have been collected for the data processes using SEM-PLS. The results indicate that all hypotheses were accepted. Both direct and indirect hypotheses demonstrate that knowledge can serve as a mediating variable in the indirect influence test. This research shows that good knowledge has a positive and significant impact. Similarly, the direct influence test also shows positive and significant results. The independent variable on adequate knowledge can be a good predictor of success as innovative behavior in making art, specifically producing batik. It has been one of cultural characteristics of the Maduranese community. The novelty in this research lies in the success of the valuable knowledge possessed by women in creating more valuable products.
IMPLEMENTATION OF THE MONITORING CENTER FOR PREVENTION AS A MODERATING DETERMINANT OF FRAUD PREVENTION Endar Pituringsih; Prayitno Basuki; Akram; Liga Ayun Selatan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 3 (2025): 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.y2025.v9.i3.7124

Abstract

This study examines the effect of Leadership Style, Ethical Management Culture, and Internal Control System on Fraud Prevention, moderated by the Monitoring Center for Prevention (MCP) in each Regency/City across Lombok Island. The population of this study consists of two thousand one hundred twenty-four employees. Then, the sample was selected using a non-probability purposive sampling technique, resulting in 100 respondents. The research data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. Therefore, this study resulted that, partially, Ethical Management Culture and Internal Control System positively affect Fraud Prevention. Whereas this study found that Leadership Style has a negative effect. Furthermore, its finding indicates that implementing the Monitoring Center for Prevention (MCP) has not been able to moderate the determinants of Fraud Prevention within local governments in the Regencies and Cities across Lombok Island. So, the local governments throughout Lombok Island need to enhance their evaluation and supervision efforts.  The fraudulent acts can be prevented and minimized, thereby avoiding losses that could ultimately lead to a decline in the quality of public services.
CAPITAL STRUCTURE CATALYST: CONNECTING FINANCIAL LITERACY, INNOVATION, PROFITABILITY FOR VENTURE GROWTH Andarwati; Suryadi, Nanang; Zulfikar, Rizka
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 3 (2025): 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.y2025.v9.i3.7202

Abstract

This study investigated the impact of financial literacy, innovation, and profitability on the performance of new ventures, focusing on the mediating role of capital structure. Addressing a sample of 287 new ventures in East Java, Indonesia, this study employed the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach to analyze the relationships among key constructs. The findings revealed that innovation and profitability significantly influenced capital structure, which had a strong positive effect on firm performance.  The innovation had a direct impact on performance, while financial literacy and profitability did not show significant direct effects. Among the indirect effects, only innovation had a significant impact on performance through capital structure, reinforcing its strategic importance. The results of this study suggest that innovation, more than financial acumen or short-term profitability, plays a central role in shaping financial strategies that enhance new venture outcomes. The findings contributed to the entrepreneurial and financial management literature by integrating financial and non-financial competencies into a comprehensive model of entrepreneurial and financial management. This study also provided policymakers, educators, and practitioners with practical insights on how to strengthen the sustainability of new ventures through targeted innovation support and strategic financial structuring.
EXPERIENCE ECONOMY AND DIGITAL MARKETING STRATEGIES IN ENHANCING HOTEL COMPETITIVENESS Marini, Sri; Superwiratni; Fajri, Ilham; Karnita, Ita
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 3 (2025): 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.y2025.v9.i3.7336

Abstract

Consumers are increasingly seeking memorable experiences, not only standard hotel services, but also driving intense competition in West Java's hospitality industry. Although several strategies have been implemented, a literature gap remains in relation to the role of customer engagement as a mediating variable between strategy and hotel competitiveness. Therefore, this study aims to analyze the effect of experience economy and digital marketing strategies on hotel competitiveness, both directly and through customer engagement. The research covers 320 three- to five-star hotels in West Java, with an estimated annual guest population of 57,600. A total of 400 respondents were selected using Slovin's formula, which incorporates a 5% margin of error and employs a multistage sampling approach. Data was analyzed using the SEM-PLS method. The results indicate that both strategies significantly enhance hotel competitiveness, both directly and indirectly, through the partial mediating role of customer engagement. These findings underscore the importance of combining experiential and digital approaches to foster a deeper emotional connection with customers and gain a competitive edge. This study contributes to the theoretical development of hospitality management. It also provides practical insights for hotel managers in West Java to enhance their competitiveness by implementing experience-driven and digitally oriented strategies tailored to meet customer expectations.
STRENGTHENING LOCAL GOVERNMENT'S ROLE IN IMPLEMENTING SUSTAINABLE BUDGETING THROUGH ENVIRONMENT-BASED BUDGETING IN INDONESIA Taufik Kurrohman; Siska Aprilia Oktaviani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 3 (2025): 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.y2025.v9.i3.7196

Abstract

Environmental-based budgeting is one of the strategies to achieve the Sustainable Development Goals (SDGs), which were launched globally, including in Indonesia. This study examines whether value-for-money-based local government budgeting can be elaborated to incorporate environmental aspects and their implications for financial reporting. Its objective is to analyze the possibility of implementing sustainable budgeting through economic valuation in the Regional Budget (APBD). Its novelty lies in the implementation of economic valuation in government budgeting and its implications for financial reporting, which are highly relevant today. The research method is a mixed quantitative and qualitative approach, with economic valuation and qualitative analysis through case studies and policy documents. The results indicate that sustainable budgeting can be implemented with specific technical guidelines such as environmental indicators, green budget tagging, and a participatory approach. By implementing this budgeting, local governments will contribute positively to economic growth without harming the environment.
DIGITAL TECHNOLOGY ADOPTION TO SUPPORT SUSTAINABLE INNOVATION AMONG MSMEs IN INDONESIA Akhmad, Khabib Alia; Purnomo, Singgih; Purwandari, Suci; Sentosa, Ilham
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 3 (2025): 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.y2025.v9.i3.7221

Abstract

Digital transformation has become a critical necessity for micro, small, and medium enterprises (MSMEs) to enhance competitiveness and foster sustainable innovation. This study aims to analyze some factors influencing the adoption of digital technologies by MSMEs and to examine their impact on sustainable innovation capabilities. Data were collected from 329 MSMEs in the manufacturing sector in Indonesia through a quantitative survey. The analysis employed a bivariate logistic regression model to investigate the relationship between firm characteristics (size, age, sector) and the utilization of digital technologies to support innovation. The findings indicate that firm size and growth orientation have a significant influence on the adoption of digital technologies and the pursuit of sustainable innovation. This study underscores the importance of technological support for larger MSMEs in facilitating innovative processes and ensuring business sustainability. Theoretically, this study contributes to the literature on technology adoption in the context of MSMEs in the developing countries. Practically, the findings offer valuable implications for policymakers and industry stakeholders in designing more targeted digitalization interventions to strengthen the innovation capacity of the MSME sector.
HOW POLICY SHAPES INVESTMENT OPPORTUNITIES? COMPARATIVE INSIGHTS FROM ASIA AND AFRICA Abu Bakarr S Turay; Ali Maksum; Dauda Alusine Kuyateh
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 3 (2025): 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.y2025.v9.i3.7249

Abstract

During President Trump's first term, he declared a US-China trade war, which formed numerous opportunities for developing countries. It also urges multinational corporations to relocate their manufacturing factories outside of the US-China region to prevent further increasing tariff. This study used "the dependency theory" to understand that Indonesia is the biggest economy in ASEAN, despite Nigeria and South Africa as the largest economies in Africa.  As Sierra Leone's geographical position connects South America, Africa, and Asia by Sea, but they did not have any significant advantages during the trade war, in comparison to Vietnam. Therefore, this study compares and analyzes two forms of policy competition, Incentives-Based (IBC) and Rules-Based (RBC), to solve the issue of how these Global South nations should benefit from the Trump tariff war. Using qualitative and quantitative methods, it examines the opportunities for the tariff wars ahead between developed countries, which may lead to another great recession. As the results, this study shows that policies do not accommodate to investors as those in Vietnam, whose population is smaller than Indonesia's. Obviously, Nigeria is serving as an alternative for investment, increasing its GDP and creating a favorable public perception of free trade.
NON-LINEAR IMPACT OF THE OFF-BALANCE SHEET ACTIVITIES TO BANK RISK Pristanto Silalahi; Elok Pakaryaningsih
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 3 (2025): 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.y2025.v9.i3.7348

Abstract

Banks face many restrictions on interest-based income under various regulatory requirements. These conditions provide banks with space to seek alternative income through fee-based activities and are considered to increase banking profitability. The main problem is moral hazard: OBS activities become excessive. This study tested the effect and modelled the non-linear relationship between off-balance sheet banking activity and bank risk using data on large and small banks in Indonesia. Its result confirms that there is a non-linear relationship between OBS and risk. The main implication is that not all OBS activities affect bank risk. What is interesting in our findings is the direction of OBS's influence on bank risk, which has so far been viewed from two perspectives and two conditions: positive and negative. The results also show that each OBS instrument can, of course, have both positive and negative effects on bank risk (concave and convex), depending very much on the bank's size. Finally, it indicates that small-capitalization banks are more sensitive to bank risk than large-capitalization banks.
THE INFLUENCE OF ATTITUDE TOWARD GREEN PRODUCT ON GREEN PURCHASE BEHAVIOR IN E-COMMERCE Hasan, Golan; Fasha, Andina; I, Reyhan Agustival
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 3 (2025): 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.y2025.v9.i3.7351

Abstract

This study aimed to identify factors that may influence green purchasing behaviour mediated by green purchasing intention. It used quantitative research designs, distributing questionnaires, and evaluating a specific population or sample. Its collection used a random sampling method, and the data were analyzed quantitatively. In this study, the population consisted of respondents who were aware of customers who previously purchased environmentally friendly, customer-friendly goods in Batam. It targeted 400 respondents. This study found that most of the hypotheses studied had a significant beneficial effect,  except for a few that did not show a significant impact. In particular, attitudes towards green products, green purchasing behavior, perceived behavioral control, environmental concern, and green purchase intention had positive impacts. While the other two were not significantly related to each other. Attitudes towards green products, green purchase intention, and green purchase behaviour are associated with undesirable behaviours. Therefore, purchase intention does not mediate between attitude towards green products and green purchasing behaviour. Although environmental concern and product innovation may not always have the expected direct influence, the results generally imply that psychological and social factors play a significant role in shaping behaviour and intentions to purchase green products.  

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