cover
Article Per Year (5 Year)
All
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
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 650 Documents
 61   62   63   64   65 
GENERATIONAL DIFFERENCES IN MOBILE BANKING USER EXPERIENCE: MODERATED MEDIATION AND MULTI-GROUP ANALYSIS Abdul Hakim; Melati Melati; Anas Anas; Asraf Yunus; Nofal Supriaddin
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.i2.7770

Abstract

This study examines mobile banking acceptance by extending the Unified Theory of Acceptance and Use of Technology (UTAUT) framework with use experience as a mediating mechanism and generation as a potential boundary condition. A quantitative survey was conducted among mobile banking users in Southeast Sulawesi, an archipelagic region characterized by heterogeneous digital access. The model includes performance expectancy, effort expectancy, social influence, use experience, and behavioral intention. The results indicate that effort expectancy and social influence significantly predict both use experience and behavioral intention, whereas performance expectancy does not have a significant direct effect. Use experience is positively associated with behavioral intention and mediates the effects of effort expectancy and social influence. The interaction tests do not support generation as a moderator of the antecedents of use experience. Group-specific estimates nevertheless show different descriptive patterns: effort expectancy is especially prominent among Generation Z, whereas performance expectancy and social influence are more evident in the Generation X behavioral-intention model. These group patterns should be interpreted cautiously unless formal between-group difference tests establish statistically significant differences.
ETHICAL LEADERSHIP'S CONTRASTING MODERATING EFFECTS ON VILLAGE CREDIT INSTITUTION PERFORMANCE I Gusti Ayu Asri Pramesti; Yvonne Augustine Sudibyo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 3 (2026): 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.y2026.v10.i3.7761

Abstract

Village Credit Institutions (LPD) are a specific form of microfinance in Bali only, not in other areas in Indonesia. This study aims to analyze the role of ethical leadership in strengthening levers of control and internal control systems on LPD performance. This research used 330 respondents from 35 LPD in Denpasar, Bali, consisting of the chairman, secretary, treasurer, head of the credit section, head of the fund section, head of the general section, and employees. Data were collected by distributing a questionnaire, conducting interviews, and analyzed using structural equation modeling with PLS application. As a result, Levers of control have a positive influence on LPD performance. Internal control systems have a positive influence on LPD performance. Ethical leadership strengthens the influence of the internal control system on performance. On the other hand, ethical leadership weakens the influence levers of control on LPD performance. This study emphasizes the implication that leaders of the organization need to be assessed before being promoted to the position. Training of leadership and socialization of control might be important for developing the organization.
PSYCHOLOGICAL CONTRACT FULFILLMENT, ORGANIZATIONAL JUSTICE, AND PROCRASTINATION BEHAVIOR IN PUBLIC SECTOR ORGANIZATIONS Sunarta Sunarta; Ardi Ariyanto; Zuchdiawati Luthfi Utami; Viant Anggi Saputra
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 3 (2026): 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.y2026.v10.i3.7804

Abstract

Procrastination among civil servants (ASN)is a critical problem that can impede both individual and organizational performance. This study seeks to analyze how psycho-logical contract fulfillment and organizational justice influence work motivation and procrastination. This study took a survey with purposive sampling of 120 respondents in Yogyakarta, consisting of civil servants and government employees, the non-teacher special agreement (PPPK). Then, Structural Equation Modeling (SEM) was used to analyze the data. As the result, this study found that work motivation played a role in controlling procrastination in public sector organizations. High employee motivation can help reduce procrastination. Factors as the individual's relationship with the organizational environment, such as psychological contract fulfillment and organizational justice had a positive and significant influence on work motivation. The result provides important implications for the combination of informal and formal arrangements in controlling procrastination in public service organizations. Work motivation can mediate the influence of psychological contract unfullfillment and organizational justice on procrastination. However, the relevant literature is still limited, thus motivating this study.
UNVEILING THE ROLE OF EMPLOYEE EXPERIENCE IN ENHANCING E-LOYALTY: STRATEGIC HUMAN RESOURCES ATTRIBUTES IN DIGITAL WORK ENVIRONMENTS Endang Dwi Amperawati; Zaskia Ardhani
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.i2.7887

Abstract

The quick rise of digital workspaces has altered the way companies are managing their people, by employee experience becoming a major feed-in to staff loyalty. This study looks at how certain digital HR features affect employee loyalty, with employee experience acting as the mediating factor. The study used a quantitative approach, with data from 350 employees connected to Indonesian digital HR system companies. Data were analyzed with the help of Structural Equation Modeling Partial Least Squares (SEM-PLS) via Smart PLS 4. The outcomes reveal a significant positive relationship between employee experience and loyalty. Additionally, e-privacy, usability, and e-innovation all directly increase loyalty through the improvement of staff experience. Nevertheless, e-security and e-payment's indirect effect is not a considerable one, suggesting they function more as hygiene factors or necessities rather than loyalty drivers. This study adds to the digital HR field by showing how employee experience selectively influences loyalty and by providing real-world data from a developing country setting.
OPTIMIZING CORPORATE SOCIAL RESPONSIBILITY EFFICIENCY TO ADVANCE POVERTY ALLEVIATION THROUGH TOURISM DEVELOPMENT: EVIDENCE FROM INDONESIA Adhi Trirachmadi Mumin
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 3 (2026): 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.y2026.v10.i3.7767

Abstract

Corporate Social Responsibility (CSR) initiatives in the tourism sector are widely promoted as instruments for poverty alleviation, yet their outcomes remain uneven and difficult to evaluate systematically. This study investigates the role of operational efficiency in shaping poverty alleviation outcomes of tourism-based CSR programs and examines the mediating effect of Sustainable Development Goals (SDGs) implementation. An integrated methodological framework combining Data Envelopment Analysis (DEA) and Partial Least Squares Structural Equation Modelling (PLS-SEM) is applied to 87 tourism-related CSR programs in Indonesia, supported by survey data from 285 key stakeholders. The DEA results indicate a moderate level of technical efficiency, with an average score of 78.34%, and reveal substantial scale inefficiencies, as a significant proportion of programs operate under increasing returns to scale. The integrated DEA–PLS-SEM analysis demonstrates that higher program-level technical efficiency is associated with improved extreme poverty alleviation outcomes, while SDG implementation effectiveness partially mediates this relationship. The findings underscore the importance of aligning program efficiency, operational scale, and SDG-oriented implementation to enhance the poverty reduction impact of tourism-based CSR initiatives.
UNIVERSITY LECTURERS' ARTIFICIAL INTELLIGENCE CURRICULUM INTEGRATION INTENTIONS: THEORY OF PLANNED BEHAVIOR EVIDENCE FROM ASIA Bheben Oscar; Muhammad Rizal Satria; Mubassiran Mubassiran
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 3 (2026): 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.y2026.v10.i3.7777

Abstract

Artificial intelligence (AI) is transforming business practices and increasing the need for higher education institutions to integrate AI-related competencies into business curricula. However, empirical evidence on the behavioral factors influencing university lecturers’ intentions to integrate AI, particularly in Asian higher education, remains limited. Grounded in the Theory of Planned Behavior (TPB), this study examines the determinants of lecturers’ intentions to integrate AI into business curricula. A cross-sectional survey was conducted with 235 university lecturers from several Asian countries, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The model examines the effects of attitude, subjective norms, and self-efficacy while incorporating AI-related education and prior AI use as background factors. The findings show that self-efficacy is the strongest predictor of AI integration intention, followed by attitude, whereas subjective norms have no significant effect. AI-related education indirectly strengthens intention through attitude and self-efficacy, while prior AI use primarily enhances perceived capability. This study suggests that competency development and AI-focused faculty training may be more important than normative pressure in promoting AI curriculum integration among lecturers in the sampled higher education contexts.
THE EFFECT OF GREEN TRANSFORMATIONAL LEADERSHIP AND GREEN VALUE CREATION ON SUSTAINABILITY PERFORMANCE DISCLOSURE Erliana Banjarnahor; Etty Murwaningsari; Susi Dwi Mulyani; Regina Jansen Arsjah; So Jin Kwang
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 3 (2026): 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.y2026.v10.i3.7795

Abstract

This study examines the effects of Green Transformational Leadership and Green Value Creation on Sustainability Performance Disclosure (in accordance with POJK No. 51/2017), as well as the moderating role of Green Competitive Advantage. A quantitative approach was employed using 2022 cross-sectional data from 626 listed companies on the Indonesia Stock Exchange. Data was sourced from sustainability reports and analyzed using STATA 15. The results demonstrate that both Green Transformational Leadership and Green Value Creation significantly enhance Sustainability Performance Disclosure. Furthermore, Green Competitive Advantage positively moderates and strengthens the effects of both variables. Sensitivity testing indicates that the model yields better results when disclosure is represented by the green product innovation dimension. This study also explore particular implications and limitations. Theoretically, this study reinforces the Sustainable Development Theory and the Triple Bottom Line framework. Practically, companies are advised to prioritize Green Value Creation, followed by Green Transformational Leadership, to enhance their disclosures. The optimal strategic combination involves integrating Green Competitive Advantage with Green Value Creation. The limitations of this study lie in the subjectivity of the content analysis and the potential for multicollinearity within the moderating interactions. The originality of this study contributes to the development of Sustainability Performance Disclosure measurements standardized by the Financial Services Authority.
DIGITAL SKILLS AS FOUNDATIONS OF DIGITAL FINANCIAL LITERACY: CROSS-COUNTRY EVIDENCE ON FINANCIAL INCLUSION Shinta Maharani Trivena; Nur Imamah; Tsabita Karima
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 3 (2026): 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.y2026.v10.i3.7820

Abstract

Global financial inclusion has expanded rapidly, yet many accounts remain dormant because their owners lack adequate digital competencies. This study aims to examine the effect of digital skills on financial inclusion and to test whether the gender and urban-rural digital divides exert independent effects. Drawing on the multidimensional concept of digital financial literacy, digital skills are treated as its digital competence dimension. Secondary data were obtained from the International Telecommunication Union (ITU) and the World Bank Global Findex Database, covering 71 countries with 116 country-wave observations over the 2021 to 2024 period. The analysis employs hierarchical Ordinary Least Squares regression across three nested models. The results show that digital skills explain 61.4% of the cross-country variance in account ownership. Online product information seeking and digital content consumption are significant predictors, whereas health information seeking is not significant. Neither the gender digital divide nor the urban-rural divide significantly affects financial inclusion once overall digital skill levels are controlled. In conclusion, broad-based digital upskilling is more effective in promoting financial inclusion than interventions targeting specific demographic groups, implying that financial literacy programs should integrate digital skills training. This study is also among the first to utilize the Findex 2024 data released in 2025.
THE ROLE OF HUMAN RESOURCES DIGITAL READINESS IN MODERATING DIGITAL MANAGEMENT AND CULTURE ON PERFORMANCE EFFECTIVENESS Veronika Saptarini; Victoria Ari Palma Akadiati; Yosef Hari Atmaja
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 3 (2026): 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.y2026.v10.i3.7824

Abstract

Digital transformation has become a strategic requirement for organizations; however, its failure rate remains high due to the gap between technology adoption and Human Resource (HR) readiness. This study aims to analyze the direct influence of digital-based management and organizational culture on performance effectiveness, as well as to examine the moderating role of HR digital readiness. A quantitative method was applied to companies and professional organizations in the fields of Human Resources and Human Capital (HC). The findings reveal that digital-based management does not affect performance effectiveness, which is largely attributed to low levels of digital literacy among employees. Conversely, organizational culture was found to have a positive effect on performance effectiveness. Moderation testing indicates that digital readiness is a prerequisite for successful digital transformation, however, HR digital readiness negatively moderates the influence of organizational culture on performance effectiveness. The implications emphasize the importance of organizational investment in enhancing HR digital readiness through targeted training programs to align competencies with digital systems. Theoretically, this study enriches the development of contingency theory in HR management. Limitations of this study include sample size and reliance on questionnaires which may present bias.
FINANCIAL PLANNING MEDIATES FINANCIAL LITERACY AND CAPITAL ACCESS IN ENTERPRISE INVESTMENT DECISIONS Neneng Susanti; Sakina Ichsani; Denny Saputera; Nanda Gyska Restiana
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 3 (2026): 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.y2026.v10.i3.7867

Abstract

This study examines the influence of financial literacy and access to capital on investment decisions, with financial planning as a mediating variable among food and beverage Micro, Small, and Medium Enterprises (MSMEs) in West Java, Indonesia. This research employed a quantitative approach using a descriptive and verificative design. Data were collected from 135 MSME owners selected through stratified random sampling using a Likert-scale questionnaire. The results indicate that financial literacy and access to capital have positive and significant effects on financial planning. Financial literacy and access to capital also have positive and significant direct effects on investment decisions. Furthermore, financial planning has a positive and significant effect on investment decisions and significantly mediates the relationship between financial literacy, access to capital, and investment decisions. The study highlights that improving MSME investment decisions requires strengthening financial literacy, expanding access to capital, and encouraging effective financial planning practices simultaneously. These factors contribute to better resource allocation and support the long-term sustainability of food and beverage MSMEs.

Page 65 of 65 | Total Record : 650

 61   62   63   64   65 

Filter by Year

2003 2026


Reset
Filter By Issues
All Issue Vol 10 No 3 (2026): September Vol 10 No 2 (2026): June Vol 10 No 1 (2026): March Vol 9 No 4 (2025): December 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 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