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INDONESIA
EKUITAS (Jurnal Ekonomi dan Keuangan)
ISSN : 2548298X     EISSN : 25485024     DOI : -
Core Subject : Economy,
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
ANALISIS METODE PEMBERDAYAAN WANITA DI PROPINSI JAWA TIMUR Nugrahini Susantinah Wisnujati; Siti Rokhmi Fuadati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 3 (2005)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2005.v9.i3.416

Abstract

Female are citizen who have equal right and obligation with male. Female have huge potency to exert their time and power in domestic, public and social area (department), but in fact female have unequal position with male. Therefore it is necessary to hold female empowerement dealing with social, economic, and cultural condition.Female empowerement often be unsuccesful since the empowerement method is not efficient. The power and precise female empowerement method would support the success of empowerent.
PERAN STRUKTUR PASAR DAN DAYA SAING DALAM MENINGKATKAN KINERJA UMKM KERAJINAN KERAMIK Sri Hadiati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 3 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2016.v20.i3.69

Abstract

Produk kerajinan keramik Kota Malang diharapkan mampu bersaing di pasar demestik maupun internasional karena memiliki ciri khas, tetapi perdagangan bebas melalui ASEAN-China Free Trade Agreement (ACFTA) dapat mengubah struktur pasar yang akan memengaruhi daya saing dan kinerja usaha mikro, kecil, dan menengah (UMKM) keramik. Penelitian ini bertujuan menganalisis peran struktur pasar dan daya saing dalam meningkatkan kinerja UMKM kerajinan keramik di Kota Malang. Data dikumpulkan dari 30 pengrajin keramik di Dinoyo sebagai pusat produksi keramik di Kota Malang, dengan menggunakan kuesioner. Data yang terkumpul selanjutnya dianalisis meng- gunakan model Generalized Structured Component Analysis dengan struktur pasar sebagai variabel eksogen, daya saing sebagai variabel intervening, dan kinerja UMKM kerajinan keramik sebagai variabel endogen.  Hasil penelitian menunjukkan bahwa struktur pasar tidak signifikan pengaruhnya terhadap daya saing dan kinerja kerajinan keramik di Kota Malang.  Daya saing juga tidak memediasi pengaruh struktur pasar terhadap kinerja UMKM kerajinan keramik, tetapi secara signifikan berpengaruh langsung terhadap kinerja keramik di Kota Malang. Temuan ini mengindikasikan bahwa biaya produksi, kualitas, dan teknologi produksi adalah variabel-variabel daya saing yang berperan penting dalam meningkatkan kinerja UMKM kerajinan keramik.
ANALISIS FAKTOR-FAKTOR INTERNAL PERUSAHAAN YANG MEMPENGARUHI KEPUASAN KERJA KARYAWAN PT. PETRO CENTRAL GRESIK Johanes F. X. Susanto Soekiman
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 4 (2005)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2005.v9.i4.312

Abstract

Human as source, as generally and their live looking for happiness while constitute of equation from live satisfaction. Every individual has satisfaction level while different – appropriate with value – has been valid in their self. More many aspects in the job while equation with those individual desire so more lower of satisfaction level that he feels. Satisfaction work according Herzberg (1957:107) configured to be 2 category that is: satisfaction  or motivator and dissatisfies or hygiene factor. Satisfies is factors as source of satisfied work configure: opportunity achievement, confession, responsibility, work while more challenge and dissatisfies configure: work condition, salary/ fee, supervision/ leadership style while constitute of dissatisfies work. To increase productivity and effective work of employ the researcher adopt problem satisfied work of employ PT. Petro Central Gresik. Research while writer has been done with used analyst factor from program SPSS. Result finding variable while dominan affect work satisfied employ is salary variable/ fee (X2) with loading 0,86. Beside that influenced by six other variable that is in a series: variable of leadership style with loading 0,8; variable of work condition with loading 0,78; variable working while more challenge with loading 0,77; and variable confession with loading 0,74.Based on that finding, the researcher suggest for PT. Petro Central Gresik to increase satisfaction work of employ, where more give attention is:  the leader of company should cooperate to increase satisfaction work of employ as whole, this very important to maximize result, because higher of work satisfaction employ could be increase productivity and effective work of employ, so leader of company holding on 2 core factor and 7 variable, with stress of core factor also variable while dominant influenced about work satisfaction, so can increase that productivity and effective work.
PERSEPSI MAHASISWA SENIOR DAN JUNIOR TERHADAP PROFESI AKUNTAN Lydia Setyawardani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 1 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2009.v13.i1.211

Abstract

The purpose of this research is to observe the perception among senior and junior students about accounting profession and the different perception between senior students and junior students regarding accounting profession at regular program in STIESIA Surabaya. This research shows that at regular program, the perception of  senior students towards accountant as a profession is lower than junior students. Although the differences are not significant; the research shows that the more senior students get the accounting education, the more they do not like accounting and do not want to have a career as an accountant. It might because the students still do not understand the role the accounting profession play in the environment and accounting profession is not an interesting and doesn’t give them with big salary. But the uniqueness of this research is, the senior students still do not understand that a professional accountant will not work by him or herself. They will always work as team work, and always need the partners or assistants.
QUALITY OF LIFE AND PLACE ATTACHMENTS RELATIONSHIPS TO DESTINATION COMPETITIVE STRATEGIES Ratna Roostika
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 18 No 4 (2014)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2014.v18.i4.95

Abstract

Semua daerah atau lokasi saat ini bersaing tidak hanya memperebutkan jumlah turis namun juga sumber daya yang langka seperti investasi, perusahaan, event penting warga dengan talenta, dan lain-lain. Pariwisata dianggap sebagai sektor yang mampu menawarkan peluang untuk menarik investasi dan memiliki efek pengembangan di sektor lain. Dengan fokus meneliti di sektor pariwisata, studi ini bertujuan untuk menguji pengaruh dari kualitas hidup dan rasa keterikatan dengan lokasi tinggal terhadap dukungan warga akan strategi bersaing destinasi wisata. Dua hipotesa hubungan langsung diajukan yaitu antara kualitas hidup – dukungan terhadap strategi bersaing dan rasa keterikatan - dukungan terhadap strategi bersaing. Satu hipotesis hubungan tidak langsung adalah antara kualitas hidup – rasa keterikatan – dukungan terhadap strategi bersaing. Dengan mengukur persepsi warga, studi ini menyebarkan kuesioner di 14 kecamatan di kota Yogyakarta dan mendapatkan 164 data valid. Metode purposive sampling digunakan dimana responden harus merupakan warga kota Yogyakarta. Partial Least Squares (PLS) sebagai alat uji statistik digunakan untuk menguji hipotesa dan hasilnya adalah: Kualitas hidup dan rasa keterikatan secara langsung mempengaruhi dukungan warga terhadap strategi bersaing destinasi wisata. Keterikatan tempat merupakan variable mediasi penting antara kualitas hidup dan strategi bersaing destinasi. Pemerintah, pelaku pariwisata dan pemasar perlu mempertimbangkan pentingnya aspek kualitas hidup dan rasa keterikatan masyarakat apabila ingin mendapatkan dukungan warga saat akan meluncurkan kebijakan strategis pengembangan pariwisata.
PERBANDINGAN KINERJA DAN KARAKTERISTIK KEUANGAN PERUSAHAAN PUBLIK DI PASAR MODAL INDONESIA DAN FILIPINA Firdaus Indrajaya Tuharea
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 2 (2006)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2006.v10.i2.336

Abstract

Recovery process from crisis 1997 in all over ASEAN country had show a progress in 1999, where the economic condition is become batter than before. The report from World Economic Forum 2002 about economic growth in 80 countrys including ASEAN country have progress in their economic growth in 2001 and 2002 except Philippines and Indonesia. Report from World Investment report 2003 in their fact sheet, show that in all ASEAN countrys including Philippines have increase in transaction volume in their capital market, except Indonesia capital market. The fact that change in economic condition and recovery process from crisis doesn’t effect much to investor to invest their capital in philippines public company make some question, “is the public company in philippines have financial performance more batter than indonesia public company that also had decline in their economic condition?”. This research try ti find out the answer by compare financial performance (proxy by ratio) between public compani in philippines and indonesia. financial ratio use in this research is representation from liquidity ratio, solvency ratio, profitability ratio, and all that ratio compare by Independent Sample T-test  in each observation time (2001 and 2002). The result from the test shows almost all ratio use (except ROA) indicate that financial performance in philippines public company is more batter then indonesia public company. 
PERANSERTA WANITA PETERNAK SAPI PERAH DALAM MENINGKATKAN TARAF HIDUP KELUARGA Marsudi Lestariningsih; Basuki Basuki; Endang Endang
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 1 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2008.v12.i1.236

Abstract

This research was conducted in a cooperation namely KOPSAE, located in three villages, Jurang Jero, Pujon Lor, and Sebaluh, distric of Pujon. Malang, East Java. The research objective is to investigate the women involvement in improving family life of diery farmer in tose  villages and to evaluate the women’s contribution in their family’s revenue. This research results can be used by East Java Animal Husbandary Office, financial institutions, cooperative enterprises, and other external parties in determining prolicies for supervision and improvement of farm business in rural areas. Data are collected through survey. Population used are 40 families who own cows.The result shows that women have potential roles in improving the family’s revenues. The women contribution is approximately 44,99% of total family’s revenues. The women allocate  their time about 1-2 hours a day in diery family activities, meanwhile, men spent about 2-4 hours a day. It appears that supervision is still needed for using their idle time in order to improve their skills as well as their revenues.
DETERMINAN PERILAKU NASABAH PENGGUNA MOBILE BANKING: MODEL DECOMPOSED THEORY OF PLANNED BEHAVIOR Eva Fauzia Dian Pratiwi; Imam Subekti; Aulia Fuad
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 3 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2015.v19.i3.131

Abstract

Penelitian ini bertujuan untuk menganalisis variabel–variabel yang terdapat dalam Decomposed Theory of Planned Behavior. Penelitian ini juga menguji apakah variabel persepsi kontrol perilaku memiliki pengaruh tidak langsung terhadap perilaku penggunaan mobile banking melalui minat dalam menggunakan sebagai variabel mediasi. Sampel penelitian ini adalah nasabah yang menggunakan layanan mobile banking di Surabaya. Hasil analisis menunjukkan bahwa konstruk persepsi kemudahan penggunaan dan kompatibilitas tidak memiliki pengaruh terhadap sikap penggunaan layanan mobile banking.  Konstruk sikap juga tidak memiliki pengaruh terhadap minat dalam menggunakan, persepsi kontrol perilaku juga tidak memiliki pengaruh terhadap perilaku penggunaan layanan mobile banking. Sebaliknya, persepsi kemudahan dan persepsi risiko memiliki pengaruh terhadap sikap penggunaan mobile banking. Norma interpersonal dan norma sosial memiliki pengaruh terhadap norma subjektif. Keyakinan sendiri dan kondisi fasilitas memiliki pengaruh terhadap persepsi kontrol perilaku. Sikap, norma subjektif dan persepsi kontrol perilaku memiliki pengaruh terhadap minat dalam menggunakan layanan mobile banking. Hasil pengujian terakhir menunjukkan minat memiliki pengaruh terhadap perilaku penggunaan layanan mobile banking. Implikasi dari studi ini relevan bagi pihak manajemen bank dan analisis mobile banking agar memperhatikan kembali faktor kegunaan, kompatibilitas, sikap dan persepsi kontrol perilaku dalam menerapkan dan mengembangkan sistem mobile banking. 
KEPUASAN PELANGGAN MEMEDIASI HUBUNGAN STORE IMAGE DAN EKSPEKTASI PELANGGAN TERHADAP LOYALITAS PELANGGAN Sasi Agustin; Budiyanto Budiyanto; Mochamad Ridwan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 3 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2011.v15.i3.375

Abstract

Store image is the combination of all customers’ attitude about a store or a company which is connected to the customers’ expectation when they choose where to shop. By designing a place to be attractive and by focusing to fulfill customers’ needs and satisfaction to shop, so that it will create a good image in the customers’ mind which is one of the elements of the store image and it will make customers’ love to shop at the first sight, therefore, a good image will be in the customers’ mind and later will create a satisfaction to that particular store. The populations in this research are customers at Carrefour Ngagel Surabaya with the minimum of 2 times to shop in the last 3 month (July, August and September 2010). Sample technique is non random sampling by using Purposive Sampling that is the sample member is determined by certain characters based on the relationship that has connected with the population characteristics. Data analyzes in this research is using Structural Equation Modeling (SEM). Based on the research, it is said that store image is influencing to the customers’ satisfaction to the customers at Carrefour Ngagel Surabaya. Customers’ expectation is influencing customers’ satisfaction at Carrefour Ngagel Surabaya. Store image doesn’t influence customers’ loyalty at Carrefour Ngagel Surabaya. Customers’ expectation is influencing customers’ loyalty at Carrefour Ngagel Surabaya. Customers’ satisfaction is influencing customers’ loyalty at Carrefour Ngagel Surabaya. Store image and customers’ expectation are significantly influence the customers’ loyalty with the customers’ satisfaction as mediation variable at Hypermart Carrefour Ngagel Surabaya.
DETERMINAN KINERJA AUDITOR INTERNAL PADA INSPEKTORAT SE-PULAU LOMBOK Aluh Ruhbaniah; Agusdin Agusdin; Alamsyah Alamsyah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 1 No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2017.v1.i1.25

Abstract

Penelitian ini bertujuan untuk menguji dan menemukan bukti empiris pengaruh struktur audit, gaya kepemimpinan, konflik peran, pengalaman dan independensi terhadap kinerja auditor internal. Sampel penelitian ini adalah auditor internal baik Jabatan Fungsional Auditor (JFA) maupun Pengawas Penyelenggaraan Urusan Pemerintahan di Daerah (P2UPD) pada Inspektorat se-Pulau Lombok di Provinsi Nusa Tenggara Barat (NTB). Penelitian ini menggunakan pendekatan kuantitatif dengan populasi seluruh fungsional baik fungsional auditor (FA) dan fungsional pengawas penyelenggaraan urusan pemerintah di daerah (P2UPD) di Inspektorat sepulau Lombok berjumlah 141 auditor internal. Teknik sampling yang digunakan adalah sensus dengan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa struktur audit, pengalaman dan independensi berpengaruh positif signifikan terhadap kinerja auditor internal. Penelitian ini juga menemukan bukti bahwa konflik peran mampu mempengaruhi kinerja auditor internal tetapi dengan arah negatif, sedangkan gaya kepemimpinan tidak berpengaruh terhadap kinerja auditor. Implikasi dari penelitian ini yaitu memberikan kesempatan kepada APIP di pulau Lombok untuk lebih memberikan perhatian atas faktor-faktor yang mampu meningkatkan kinerja auditor seperti dengan cara mengatasi terjadinya konflik peran, mengefektipkan penggunaan struktur audit, meningkatkan pengalaman dan independensi auditor internal.

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