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EKUITAS (Jurnal Ekonomi dan Keuangan)

ekuitas
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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).

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Articles 610 Documents

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PENGARUH VARIABEL-VARIABEL KARAKTERISTIK ANGGARAN TERHADAP EFEKTIFITAS PELAKSANAAN ANGGARAN PADA PT. (PERSERO) PELABUHAN INDONESIA III Agus Sunaryo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 4 (2006)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

PT. (PERSERO) Indonesia III Harbour as the one of corporate with persero form have the way to look for profit oriented, so that’s management must do one integration plan in one form of plan work and corporate budged (RKAP). For getting the optimal plan work and corporate budged who if RKAP must be the way of control of corporate in short way (annual). One factor to do RKAP can be effective is needs participate do budged in RKAP form process. The qualitative relation use for know the factors who control of effectiveness budged. They one production factor in budged form. From data that we know if the participate factor in budged form have a dominant control to do effectiveness of budged (X1) have dominant relation, this thing is known from the signify 0,031, but the dominant control is = 0,05 or smaller than 0,05. The less dominant variables is the difficulty of budged (X2), the divulge of highness management (X3), and budged department (X4) where the significant up to 0,05. With that research it is hoped that it can be ingredients to management to increase have the participate of budged in budged form process, that can be increase through the effectiveness of budged.

MAKNA INTELLECTUAL CAPITAL PERSPEKTIF THE ROLE THEORY DAN THE RESOURCE BASED THEORY Sigit Hermawan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 2 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Tujuan penelitian ini adalah menganalisis makna Intellectual Capital (IC) ditinjau dari the role theory dan the resources based theory. Jenis penelitian adalah kualitatif dengan paradigma interpretive. Pengumpulan data dilakukan dengan in depth interview, Focus Group Discussion (FGD), dan pendokumentasian. Keabsahan data dilakukan dengan uji credibility, transferability, dependability, dan confirmability. Analisis data dilakukan selama proses pengumpulan data, dengan tahapan data collection, data reduction, data display, dan conclusion. Hasil penelitian menyatakan bahwa IC berperan bagi keseluruhan kegiatan operasional perusahaan farmasi, meningkatkan daya inovasi, kinerja, daya saing, dan kesejahteraan. Pihak yang berperan dalam mengelola IC adalah manajer Human Resource Development (HRD) untuk Human Capital (HC), manajer operasional atau produksi untuk Structural Capital (SC), dan manajer pemasaran atau penjualan untuk Relational Capital (RC). Hal ini sesuai dengan the role theory. Sementara itu, penelitian ini sesuai dengan the resource based theory karena perusahaan akan memperoleh competitive advantange dan kinerja superior melalui akuisisi, perolehan, dan penggunaan aset strategis yang penting untuk competitive advantage dan kinerja keuangan yang superior. Aset strategis yang dimaksud adalah aset berwujud dan aset tak berwujud termasuk IC.

THE PRACTICAL ACCOUNTING INFORMATION SYSTEM TO CONTROL AND TO MAINTAIN THE FUND EFFECTIVELY AT FOREIGN COMPANY (BASED ON A CASE STUDY) Sera Marettini
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 3 (2006)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The writer has observed how to maintain and to control cash effectively at one of foreign companies in Surabaya. It is applied for one of the companies which has a head office in the United States of America. The head office controls all financial things in Indonesia’s company due to the size of branch in Indonesia. The head office itself has many branches almost worldwide. There are some constraints to control the cash maintenance in this case; since a final controlling role will be performed by the head office and an executor role will be performed by the branch, and both of them are separated for thousand miles away, no available on-line accounting system and the branch is not allowed to have a bank account by itself, the only similar thing is they utilize the same program for accounting system. The PCs used in the branch are stand-alone computers. Herewith the writer would like to share an applied system to minimize the mistakes and to smoothen the cash maintenance and control.

PENGARUH CORPORATE GOVERNANCE MECHANISM TERHADAP NILAI PERUSAHAAN MELALUI PERTUMBUHAN, PROFITABILITAS DAN KEBIJAKAN DIVIDEN Muhamad Umar Mai
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 1 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme corporate governance terhadap nilai perusahaan melalui pertumbuhan, profitabilitas dan kebijakan dividen. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, periode tahun 2000-2012. Metode pengambilan sampel menggunakan purposive sampling, dengan kriteria bahwa perusahaan tersebut membagikan dividen tunai dan memiliki anggota komisaris independen. Penelitian ini membuktikan bahwa pertumbuhan berpengaruh positif terhadap profitabilitas dan nilai perusahaan, walaupun pada saat itu perusahaan mengurangi pembayaran dividennya. Hasil Sobel test menunjukkan bahwa pengaruh pertumbuhan terhadap nilai perusahaan secara siginifikan dimediasi profitabilitas yang diproksi return on equity. Mekanisme corporate governance berperan dalam mencegah pertumbuhan yang tidak produktif dari perusahaan-perusahaan yang telah mencapai tahap maturity. Peningkatan nilai perusahaan selain dipengaruhi pertumbuhan, juga dipengaruhi oleh kemampuannya dalam meningkatkan profitabilitas dan pembayaran dividen. Variabel institutional ownership dan board size sebagai proksi mekanisme corporate governance berperan mendorong perusahaan untuk meningkatkan profitabilitas. Sedangkan board independent mendorong perusahaan untuk meningkatkan pembayaran dividen. Board Size pada penelitian ini telah menunjukkan peranannya yang sangat penting. Variabel board size sangat berpengaruh terhadap peningkatan profitabilitas, pembayaran dividen, dan capaian nilai perusahaan.

IMPLIKASI PERUBAHAN UNDANG–UNDANG PERPAJAKAN TERHADAP KEPUTUSAN STRATEGI LEVERAGE BAGI PERUSAHAAN YANG TERDAFTAR DI PT. BURSA EFEK JAKARTA Sapari Sapari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 2 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This research examines the connection between non debt tax shield and the change of leverage, between level of effective company tax and the change of leverage, and between operation income before depreciation and the change of leverage. This research takes 17 samples of food and beverages companies listed in Jakarta Stock Exchange from 1st January 1994 till 31st December 1999. And this research uses data from 1994 – 1999 for the regression analysis. Multiple regression analysis is used to test hyphothesis 1 (H1), hyphothesis 2 (H2) and hyphothesis 3 (H3). Independent variables in the regression are level of effective company tax, non debt tax shield and operation income before depreciation, whilst independent variable in the regression is leverage.The result of this research proves that (1) non debt tax shield after the amendment of 1994 tax regulation (1995 – 1999) brings positive influence to the leverage change, (2) level of effective company tax after the amendment of 1994 tax regulation (1995 – 1999) brings negative influence to the leverage change, and (3) operation income before depreciation after the amendment of 1994 tax regulation (1995 – 1999) brings positive influence to the leverage change.

IMPLEMENTASI KEBIJAKAN INTENSIFIKASI DAN EKSTENSIFIKASI PENDAPATAN ASLI DAERAH DALAM PELAKSANAAN OTONOMI DI KOTA SURABAYA Farida Idayati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 4 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

In monetary autonomy, Surabaya government expects to increase its province earnings. As the government regulation number 22 in 1999 (the newest is number 32 in 2004), Surabaya government has a privilege autonomy in considering the intensification and extensification to support its province earnings for economical development. This research intends to get a real proof on implementation of intensification and extensification for province and also to get the real proof on regional economic development and the growing of earning grade after the application of newest regulation number 32 in 2004.This is a qualitative research by taking data from BPS office in Surabaya, on 10 June 2005 and from Surabaya financial department. And the results show that the new regulation can increase the province earnings by implementing intensification (tax of bill and retribution) of an area which is stated. And after the rule was issued can increase the amount of infestations. So these support the growing economic grade and infestation season around east Java regions especially in Surabaya city

ANALISIS PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL TERHADAP PERSISTENSI LABA DAN ARUS KAS PADA KPRI “KARYA SEHAT” JOMBANG Munawaroh Munawaroh
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 2 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Intention of this research is to know difference between accountancy profit and fiscal profit that is having an effect to persistension of profit and cash flow in one period to the fore and to know how difference impact between accountancy profit and fiscal profit to persistension of profit and cash flow.In writing of this research use approach of descriptive-quantitative at KPRI “Karya Sehat” Jombang. The method to collecting data that used is documentation and interview, while analysis of data use analysis examination of doubled regression.Pursuant to result of examination of data to doubled regression show result of that there are influence or regression between accountancy profit (X1) and fiscal profit (X2) by simultant to persistension of profit. While between accountancy profit (X1) and fiscal profit (X2) by simultant do not have an effect on to cash flow. Examination by parcial show result that there are no influence between variable of accountancy profit (X1) and fiscal profit (X2) to persistension of profit, while accountancy profit (X1) by parcial have an effect to cash flow (X2) but fiscal profit (X2) by parcial do not have an effect on to cash flow (X2). Pursuant to result of examination of data to test of SPSS, the data give information that have happened autocorrelasion at dependent variable persistension of profit, its intention that model of regression there is correlation between mistake of intruder at period of t with mistake of intruder at period of t-1 ( previous) and also happened multicolonieritasion with the meaning that model of regression have found there is existence of correlation between free variable ( independent ).

KERAGAMAN PEMAKNAAN MURABAHAH Lies Ernawati; Unti Ludigdo; Ari Kamayanti
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 4 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The aims of this study is understand the meaning of murabahah financing by the BMT practitioners and scholars through intensionalisme hermeneutics. Intensionalisme hermeneutics used by practitioners and scholars to analyse how cultural and historical aspect of practitioners and scholars will murabaha interpretation. There were two informants from BMT Managemen, three informants from BMT customers, and four informants from scholars. The result shows, that scholars perceive murabahah as sale of mutual trust. The managements BMT perceive murabahah as a fair sale credit, mutually beneficial and have social aims. The BMT customers perceive murabahah as sale with recurring payments, easy and also has social objectives.

ANALISIS POTENSI KEBANGKRUTAN KEUANGAN PERUSAHAAN MAKANAN DAN MINUMAN YANG LISTED DI PT. BURSA EFEK JAKARTA Bambang Sucahyo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2003)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The economic crisis since mid 1997 has internally affected the performance of manufacture companies. Short term foreign loans in foreign currency that can be prolonged have increased the demand for foreign currency especially the US dollar, and has resulted a depreciation of rupiah value more than 80%. This further yielded the performance failure and financial bangkruptcy potentials.This study aimed at testing the usage offinancial ratios to determine whether a company belongs to the financial bangkruptcy potential group or otherwise. Further-more, considering tehe supposedly different condition and performance of manufacture industries before and during the crisis, this study also aimed at determining the performance of a company with and that without thefinancial bangkruptcy potential.Bangkruptcy has been investigated and can be predicted with reference to the company financial peiformance indicator, namely thefinancial ratios. However, considering that the tight competetion of the business world, the size of performance has developed with the entrance of market competetion ratio. Ratio, in this case is the capability of a company to survive in an industrial environment, which is quantified by the market share yield compared with the market size of his competitors.This study compared two periods of financial bangkruptcy potential predictions, namely that prior to the economic crisis in lndonesia (1994 - 1996) and that during the economic crisis (1997 - 1999). The factor, cluster and discriminant analysis were applied to the go public food and beverage industries at the Jakarta Stock Exhange. The discriminant analysis or the Z-score method proved effective in measuring the peiformance in multivariate way and in grouping it. By the SPSS social statistical version 10.0, the discriminant analysis arranging the ratios into given discriminant functions, and base on the function, the sample cases were put in the given groups. if the final ratio multiplication showed higher Z-score the case was categorized having no bangkruptcy potential. Otherwise, the case was grouped as having the bangkruptcy potential.The discriminant analysis showed that the first hypothesis was accepted. Prior to the crisis (1994 1996), factor debt ratio and net profit margin developed the discriminant function and simultaneously determined the classification of as a group with or without bangkruptcy potential. Jn this function, net profit margin factor is dominant part that determinate a grouping of cases, and it showed that a company survival were determined by the management in measure sales producing net profit. The hit ratio of discriminant function was 98 %, showing that the precision of the classification was relatively high.During crisis period (1997 1999), the important factors in the discriminant function were debt ratio, followed current ratio, total asset turn over, and market share. It showed that during crisis, the survival of a company was determinated by management tofind the fund added to invest oppurtunity. The discriminant function had hit ratio 94,1%, that showed the classification accurancy 94,1%. From the ratio or factor comparison use in the both fun ction of the two analysis period, the two hypothesis showed a difference in ratio role to determinate the bangkruptcy potential classification for two different periods.It was also revealed that in the a both analysis periods the cutting score or Z score was null. This means that in term of discriminant function score a case was negative or smaller than Z score, the case was categorized as having the bangkruptcy potential. Othenvise, if the discriminant junction was positi ve or bigger than Z score, the case will be categorized as having no bangkruptcy potential.

PENGARUH TATA KELOLA DAN E-GOVERNMENT TERHADAP KORUPSI Dwi Prihatni Amrih Rahayuningtyas; Dyah Setyaningrum
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 1 No 4 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini mengevaluasi secara empiris pengaruh karakteristik tata kelola pemerintahan dan e-government terhadap korupsi di Indonesia dengan menggunakan sampel 172 pemerintah daerah pada tahun 2011 hingga tahun 2013. Karakteristik tata kelola pemerintahan dalam penelitian ini diukur melalui akuntabilitas, fairness, desentralisasi, transparansi, profesionalisme dan responsiveness. Variabel e-government diukur dengan Peringkat e-Government Indonesia. Metode penelitian menggunakan model logistik dengan program Stata12. Penelitian ini dilengkapi dengan penghitungan indeks tata kelola pemerintahan yang diolah dengan metode PCA. Hasil penelitian menunjukkan penerapan akuntabilitas, profesionalisme dan e-government berpengaruh negatif menurunkan probabilitas korupsi, sedangkan desentralisasi justru meningkatkan probabilitas terjadinya korupsi. Sedangkan fairness, transparansi dan responsiveness belum mampu berperan dalam penurunan tingkat korupsi. Selain itu, penelitian memberikan hasil tambahan bahwa pelaksanaan tata kelola pemerintahan secara komprehensif mampu menurunkan tingkat korupsi. Penelitian ini memberikan rekomendasi bagi pemerintah guna penurunan korupsi adalah meningkatkan pengawasan atas tindak lanjut rekomendasi, profesionalisme aparat dan penerapan e-government. Serta pentingnya pelaksanaan tata kelola pemerintahan yang komprehensif dalam upaya penurunan tingkat korupsi.

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