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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 636 Documents
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DIGITAL FINANCIAL CAPABILITY AND SOCIAL CAPITAL ON GEN Z FINANCIAL RESILIENCE Wahidah Halimahnur; Minto Yuwono
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 1 (2026): 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.y2026.v10.i1.7655

Abstract

The expansion of the digital economy has increased young people's reliance on technology-based financial services, underscoring the need to understand the determinants of their financial resilience. This study examines the effects of digital financial capability, social capital, and consumptive lifestyle on financial resilience, with financial stress considered as a mediating variable among Generation Z in semi-urban areas. A quantitative explanatory approach was employed, using an online questionnaire to collect data from 128 purposively selected respondents. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results demonstrate that digital financial capability and social capital exert a significant positive influence on financial resilience, while a consumptive lifestyle does not. Additionally, financial stress does not mediate the relationships between the independent variables and financial resilience, likely because most respondents continue to receive financial support from their families and face relatively low financial burdens. These results emphasize the critical roles of digital capability and social support in enhancing young people's financial resilience in semi-urban contexts.
ECOSYSTEM-SPECIFIC MACROECONOMIC DYNAMICS OF ETHEREUM, BUILD AND BUILD, AND SOLANA IN INDONESIA Ignatia Bintang Filia Dei Susilo; Vidya Purnamasari; Sulistya Rini Pratiwi; Yelly Zamaya; Abdurakhman Abdurakhman
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 1 (2026): 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.y2026.v10.i1.7669

Abstract

The rapid development of smart-contract-based blockchain ecosystems has transformed the perception of digital assets. However, the extent to which these assets are influenced by macroeconomic conditions in emerging markets remains poorly understood. This study aims to examine the long-term and short-term relationships between three major smart-contract platforms: Ethereum (ETH), Build and Build (BNB) Chain, and Solana (SOL), and several Indonesian macroeconomic indicators: money supply (M2), consumer price index (CPI), the rupiah-to-US dollar exchange rate (IDR/USD), and the policy interest rate (BI Rate). The study draws on monthly data spanning April 2023 to September 2025. The findings reveal that each platform exhibits a distinct degree of sensitivity to Indonesian macroeconomic conditions. Overall, the three platforms demonstrate a strong long-run relationship with the selected macroeconomic variables. The rising money supply (M2) tends to have a positive effect on all three platforms, while the influence of the exchange rate varies across ecosystems. Furthermore, this study traces how shocks in macroeconomic variables are transmitted to cryptocurrency prices and identifies distinct volatility patterns across the three platforms. Its findings contribute to understanding the relationship between crypto assets and macroeconomic conditions. It also offers practical insights for portfolio diversification strategies and for developing regulatory frameworks in Indonesia's growing digital asset market.
GREEN ACCOUNTING: GREENHOUSE EFFECT REDUCTION AND SUSTAINABLE ECONOMIC GROWTH Riza Praditha; Robert Jao; Supandi Supandi; Amelia Alifyanda Putri
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 2 (2026): 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.y2026.v10.i2.7671

Abstract

The implementation of Green Accounting is a strategic step in aligning the ambition of sustainable economic growth with concrete efforts to reduce the greenhouse effect to maintain the stability of the global ecosystem. This research examined the factors influencing MSMEs' decisions to implement green accounting using an isomorphism approach, and examine its role in reducing the greenhouse effect and sustainable economic growth. This study used a 2x3 full factorial within-subjects field experimental design. The experimental subjects were MSMEs and were divided into two groups. Each group received the same experimental treatment with three categories of isomorphism: normative, coercive, and mimetic. This research shows that the perceptions and behavior of MSME entrepreneurs can be influenced by external organizational pressure. Using the isomorphism approach, it can be explained that entrepreneurs will implement corporate social responsibility if there is pressure from government regulations (coercive), pressure from other entrepreneurs considered role models (mimetic), and pressure from their knowledge capabilities and ability to form organizational commitment (normative). These results have significant implications for government policy, suggesting that the implementation of green economy business concepts should be supported by education and by promoting business success to foster greater environmental awareness among business actors.
CREATIVITY IS NOT ENOUGH: UNLOCKING ENTREPRENEURIAL READINESS THROUGH SELF-EFFICACY AND AUTHORITATIVE PARENTING Miswanto Miswanto; Tiara Nur Anisah; Kartinah Kartinah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 2 (2026): 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.y2026.v10.i2.7680

Abstract

This study addresses the critical "intention-action gap" in the global entrepreneurship landscape, specifically responding to the high unemployment rate among educated Indonesian youth. Grounded in Social Cognitive Theory, this research investigates the determinants of Entrepreneurial Readiness by integrating environmental factors (Authoritative Parenting) and cognitive traits (Entrepreneurial Alertness and Creativity), with Entrepreneurial Self-Efficacy proposed as a mediating mechanism. Adopting a quantitative cross-sectional design, data were collected from 250 Indonesian youths engaged in entrepreneurship education and analyzed using PLS-SEM. The results reveal that Authoritative Parenting and Entrepreneurial Alertness significantly and directly influence Entrepreneurial Readiness. Notably, Entrepreneurial Creativity does not have a direct effect but influences readiness through a complete mediation mechanism of Entrepreneurial Self-Efficacy. Furthermore, Self-Efficacy mediates the impact of alertness but fails to mediate the influence of parenting. Theoretically, this study resolves the creativity-readiness paradox by confirming self-efficacy as a "critical bridge" that transforms latent creative ideas into behavioral readiness. Practically, findings suggest that educators must shift from mere knowledge transfer to validating student creativity to build necessary confidence, while highlighting that supportive parenting serves as a fundamental incubator for entrepreneurial mental readiness. Furthermore, Self-Efficacy mediates the effect of alertness but does not mediate the effect of parenting. Theoretically, this study resolves the creativity-readiness paradox by confirming self-efficacy as a "critical bridge" that transforms latent creative ideas into behavioral readiness. In practice, the findings suggest that educators must shift from merely transferring knowledge to validating student creativity to build necessary confidence, while highlighting that supportive parenting serves as a fundamental incubator for entrepreneurial readiness.
DO ENVIRONMENTAL, SOCIAL, GOVERNANCE, AND GREEN INTELLECTUAL CAPITAL BOOST FINANCIAL PERFORMANCE THROUGH CAPITAL STRUCTURE? Dian Widiyati; Riyan Harbi Valdiansyah; Faith Njaramba
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 2 (2026): 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.y2026.v10.i2.7710

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) and Green Intellectual Capital on corporate financial performance, with capital structure as a moderating variable. It is motivated by increasing stakeholder attention to sustainability practices and inconsistent empirical findings regarding their financial implications. Using a quantitative explanatory approach, this study analyzes panel data from 14 companies listed on the Indonesia Stock Exchange that consistently published annual and sustainability reports during the 2019–2023 period. The data were analyzed using Moderated Regression Analysis after passing classical assumption tests. The results indicate that ESG disclosure has no significant effect on financial performance. In contrast, Green Intellectual Capital has a positive and significant effect on financial performance. Capital structure also shows a positive and significant impact on financial performance. Furthermore, capital structure does not moderate the relationship between ESG disclosure and financial performance but significantly weakens the effect of Green Intellectual Capital on financial performance. Robustness tests conducted before and after the COVID-19 period confirm the increasing relevance of Green Intellectual Capital in the post-pandemic era. These findings contribute by highlighting the strategic role of green intellectual assets, supported by a sound financing structure, in achieving sustainable financial performance.
INVESTIGATION OF THE PHENOMENON AND IMPACT OF FISCAL POLICY ON ECONOMIC GROWTH IN INDONESIA Hotsawadi Hotsawadi; Yesi Aprianti; Imelda Veronica Gea; Emmilya Umma Aziza Gaffar; Rian Hilmawan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 2 (2026): 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.y2026.v10.i2.7736

Abstract

The rate of economic growth in Indonesia's provinces remains relatively lower than the national average. This phenomenon poses a significant challenge for the government in achieving the 8% economic development target outlined in the RPJMN text from 2025 to 2029. One of the essential instruments the government to achieve national economic growth targets is fiscal policy. For this reason, this study aims to identify the phenomenon and impact of fiscal policy on economic growth using the ARDL panel analysis method. The dependent variable is the economic growth rate for districts/cities in Indonesia. In contrast, the independent variable includes fiscal policy instruments consisting of local original revenues, regional transfer funds, public service spending, the economy, and tourism. The analysis results show that the variables of fiscal policy instruments, consisting of regional original income, regional transfer funds, economy, and tourism, have a positive effect on the long-term regional economy in Indonesia. Meanwhile, public service expenditure is harmful to the regional economy in the long term.

Page 64 of 64 | Total Record : 636

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