EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10.Entrepreneurship, 11.E-Business, 12.Business Management, 13.Capital Market, 14.Risk Management, 15.Syariah banking, 16.Economics of Sharia, 17.Islamic Capital Market, 18.Financial accounting, 19.Managerial accounting, 20.Behavioral accounting, 21.Tax accounting, 22.Public Sector Accounting, and 23.Syariah accounting
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<![CDATA[Pengaruh CAR, BOPO, dan FDR Terhadap NPF Pada Bank Syariah Indonesia Periode Tahun 2016-2021 ]]>
<![CDATA[Annisa Rahayu]]>;
<![CDATA[Fazhar Sumantri]]>;
<![CDATA[Feby Angriawan Latumanase]]>;
<![CDATA[Danni Maulana]]>;
<![CDATA[Aditya Prasetyo]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v3i4.1215
<![CDATA[Islamic bank is a banking system that runs a system of financial activities based on Islamic law. The performance of Islamic banks can be measured by the size of the NPF. Factors that affect NPF basically come from outside and inside the company such as CAR, BOPO, and FDR. This study aims to examine the effect of Non Performing Financing (NPF) from Islamic banks with the Capital Adequacy Ratio (CAR), Operating Costs and Operating Income (BOPO) and Financing to Deposit Ratio (FDR). This research is a quantitative research. The data used is quarterly data at BRI Syariah Bank. In this study using multiple regression data analysis. The classical assumption tests used in this research are normality, multicollinearity, heteroscedasticity and autocorrelation. The research shows that NPF has a positive and significant effect on CAR, BOPO, and FDR. The predictive capability of the three variables on the NPF is 56.6%, while the rest are affected by other factors outside the research model]]>
<![CDATA[Determinan Kualitas Laporan Keuangan Pada Perusahaan Di Indonesia Dan Implikasinya Terhadap Nilai Perusahaan Di Era Revolusi Industri 4.0 ]]>
<![CDATA[Junita Putri Rajana Harahap]]>;
<![CDATA[Reza Hanafi Lubis]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v3i4.1333
<![CDATA[The value of the company represents a picture of the state of the company whether it is in good or bad condition. The value of the company can affect the views of investors in making decisions to invest. One way that can be used to see the good or bad value of a company is to assess the quality of the company's financial statements. The quality of financial reports in this study is seen from several aspects of earnings management, namely the Loss Avoidance Ratio (LAR), Profit Decline Avoidance Ratio (PDAR), and the Quality Audit Opinion Ratio (QAOR). In addition, this study also uses the KAP Criteria Ratio - Big Four / Non Big Four Ratio (NBAR) in seeing its effect on company value. The research focuses on companies listed on the Indonesia Stock Exchange except for companies in the financial sector. The method used in this study is a descriptive method using a quantitative approach. The results showed that only the Profit Decrease Ratio (PDAR) had an effect on firm value, while the loss ratio (LAR), audit opinion quality ratio (QAOR) and KAP criteria ratio (NBAR) had no effect on firm value.]]>
<![CDATA[Pengambilan Keputusan Pemberian Kredit Berdasarkan Karakteristik Nasabah dan Informasi Akutansi Pada PT. Bank Rakyat Indonesia (Persero) Cabang Rantauprapat ]]>
<![CDATA[Syahrijal Hidayat]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v3i4.1354
<![CDATA[Credit facilities provided by banks are the biggest assets for banks. Based on the author's observations at PT. Bank Rakyat Indonesia (Persero) Rantauprapat Branch at the time of pre-research it was known that the decline in credit realization was due to the low quality of accounting information held by customers. It can be seen that there are still many customers who do not have a good report on the company's health condition. So that in making the decision to grant credit at PT. Bank Rakyat Indonesia (Persero) Rantauprapat Branch is still based on trust and some use guarantees from large debtors or debtors who have been trusted by the bank. So that many prospective debtors based on the results of the assessment are not good, but because there is a guarantee from a third party, the credit application can still be realized. This results in a weak assessment of credit applications in looking at the characteristics and accounting information possessed by prospective debtors in making credit decisions, because some debtors do not need to go through credit analysis selection and financial statement assessment. Weak assessment causes weak credit decision making. Therefore we need a way of making decisions in granting credit. With the aim of making it easier for the bank to make credit decisions to colon customers. Based on the hypothesis testing is done by testing the partial significance test (t-test) and significant test. Simultaneously (f-test) where the calculation that the current ratio has a tcount value of 2.122 is greater than t-table 1.989 (tcount> ttable: 2.122>1.989) thus Ha is accepted while H0 is rejected. So it can be stated that the current ratio variable has a significant effect on = 0.05 on the decision to grant credit to the decision to grant credit. And the F value of 34,872, thus simultaneously the current ratio, return on equity, credit guarantee and debtor motivation variables have an Fcount of 34,872 which is greater than Ftable 2.483 (Fcount> Ftable: 35,383> 3,259). Thus, the effect of the independent variables (current ratio, return on equity, credit guarantees and debtor motivation) is simultaneously positive and significant on the dependent variable (credit granting decisions) at PT. Bank Rakyat Indonesia (Persero) Rantauprapat Branch.]]>
<![CDATA[Determinan Kinerja Pegawai Dinas Kesehatan Kabupaten Tapanuli Tengah ]]>
<![CDATA[Roiman Sinaga]]>;
<![CDATA[Meutia Meutia]]>;
<![CDATA[Fatia Fatimah]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v3i3.1388
<![CDATA[This study aims to analyze the effect of training, competence and individual characteristics on employee performance in the health office of Central Tapanuli Regency. This type of research is a quantitative study with a saturated sample method, amounting to 65 employees at the Central Tapanuli District Health Office. The results showed that partially training and competence had no significant effect on employee performance in the Health Office of Central Tapanuli Regency. While the characteristic variables have a significant effect on employee performance in the Health Office of Central Tapanuli Regency. Simultaneously training, competence and individual characteristics have a significant effect on employee performance in the Health Office of Central Tapanuli District.]]>
<![CDATA[Peran Ukuran Bank Memoderasi Kecukupan Modal dan Konsentrasi Kepemilikan Terhadap Kinerja Keuangan Bank ]]>
<![CDATA[Rachmat Indradi]]>;
<![CDATA[Taswan Taswan]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v3i3.1394
<![CDATA[The banking sector is the backbone of the Indonesian economy and has a very important role as a financial intermediary. The purpose of this study is to analyze and explain the effect of capital adequacy on banking performance, the effect of ownership concentration on banking performance, the effect of firm size concentration on banking performance, the role of firm size moderating capital adequacy on banking performance, the role of firm size moderating ownership concentration on banking performance. banking performance. The population used in this study were banking companies listed on the Indonesia Stock Exchange (IDX) during the study period (December 2015 – December 2020). In carrying out this research, the data used are secondary data in the form of historical reports of financial ratios of each banking company listed on the Indonesia Stock Exchange and financial statements in the form of quarterly financial statements of banking companies listed on the IDX which have been published in the period research and record. The results of the analysis are banking performance as proxied by return on assets (ROA) will increase if the CAR variables, ownership concentration and company size do not change (fixed), CAR has a significant positive effect on banking performance (ROA), ownership concentration has no effect on banking performance (ROA), banking size has a significant positive effect on banking performance (ROA), banking size strengthens the relationship between CAR and banking performance (ROA), banking size has no effect on the relationship between ownership concentration and banking performance (ROA).]]>
<![CDATA[Pengelolaan Asset Daerah Dengan Minimalisasi “Expected Opportunity Loss” ]]>
<![CDATA[Dewi Andini Widyastuti]]>;
<![CDATA[Basukianto Basukianto]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v3i3.1395
<![CDATA[Good asset management will contribute greatly to local governments in improving public services. On the other hand, if the management is bad, it will also have a bad impact on the local government. The purpose of this study is to determine the amount of potential lost from assets, constraints in asset management and how to minimize expected opportunity loss in regional asset management. This type of research is a qualitative research with an exploratory level. This means that this study aims to explore broadly about the causes or things that cause something to happen and we don't know yet. The object of this research is the expected opportunity loss in the management of regional assets of the Regional Secretary of Central Java Province. The results showed that EOL in the management of regional assets by the Regional Secretary of Central Java Province through BPKAD fluctuated. EOL in asset management is as follows: 4% in 2019, 30% in 2020 and 17% in 2021 of all potential asset revenues of the Central Java Provincial Government. The EOL level is quite high compared to the target number and total assets owned by the Central Java Provincial Government, resulting in the emergence of expected opportunity loss in terms of regional asset management. The expected opportunity loss condition is due to the low level of absorption of realization of regional asset management income, resulting in arrears from the tenants and due to the impact of covid, some tenants can only pay in 2022.]]>
<![CDATA[Perilaku Penggunaan Tik Tok Sebagai Media Promosi Pebisnis ]]>
<![CDATA[Linda Saffira]]>;
<![CDATA[Ginanjar Rahmawan]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v3i4.1451
<![CDATA[This research aims to see the effect of easy to use, low cost promotion, target advertising on the decision to use Tiktok as a business promotion medium. The number of respondents used is 97 respondents, the sample technique is non-probability sampling and the method uses quantitative because business owners who use tiktok for promotion are infinite. The primary data is obtained by using a questionnaire method distributed to business owners, the data is then processed through the SPSS application. In this study, it was found that the easy to use and low cost promotion variables did not affect the decision to use promotions using Tiktok social media, while the targeted advertising variables had an influence on decisions to use Tiktok social media promotions.]]>
<![CDATA[Gaya Gaya Investasi Generasi Milenial Pendidik Non-PNS di Kabupaten Nganjuk ]]>
<![CDATA[Lulud Wijayanti]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v3i4.1457
<![CDATA[The teaching profession in Nganjuk Regency is in great demand by the millennial generation, but this generation has not yet been appointed as ASN, so the average income earned is far below the minimum wage for Nganjuk Regency. On the other hand, many of the educators have other sources of income and have a habit of buying gold jewelry when earning additional income. Therefore, this study aims to identify the investment style of the millennial generation, especially non-PNS educators in Nganjuk Regency. The research method used is a qualitative method with a phenomenological approach. Research data collection techniques using in-depth interviews and observation techniques. The results of this study state that the type of investment chosen by the millennial generation with low income is gold jewelry, gold precious metals, creating a reseller system in their business and investing in stocks. The investment strategy used is without saving. If the income is excessive, it will buy assets that can hedge the money earned. The strategy used by educators who invest in stocks is to save excess income in a stock account so that they can immediately buy shares when the time is right. The Covid-19 pandemic has not had much of an impact on the investment strategy of educators in Nganjuk Regency. For stock investment, they prefer not to buy shares first, even more to sell shares that are considered no longer in surplus.]]>
<![CDATA[Faktor Yang Mempengaruhi Profitabilitas dan Nilai Perusahaan Sektor Makanan dan Minuman ]]>
<![CDATA[Tan Monica]]>;
<![CDATA[Sunarto Sunarto]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v3i4.1463
<![CDATA[The purpose of this study is to analyze and explain the effect of good corporate governance and capital structure on profitability, to analyze and explain the effect of good corporate governance, capital structure and profitability on firm value. The type of research used in this study is explanatory research with a quantitative approach, namely by testing the comparative causal relationship of the measured research variables. The results of this study are good corporate governance has no significant effect on profitability, capital structure has a positive effect on profitability, good corporate governance, capital structure and profitability have a positive effect on firm value, profitability does not mediate the effect of good corporate governance on firm value and profitability mediates the effect capital structure on firm value]]>
<![CDATA[Return On Assets dan Current Ratio Terhadap Price To Book Value Dengan Dividend Payout Ratio Sebagai Variabel Intervening (Pada Perusahaan Yang Terdaftar Di BEI Periode 2018-2020) ]]>
<![CDATA[Dilla Anggraini]]>;
<![CDATA[Indah Yuliana]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v3i4.1474
<![CDATA[The main objective of this research is to analyze and quickly see where legacy returns lie and their current relationship with industry value (from price to firm value). What if the dividend payout ratio is added as an intervention variable? The analytical tool used in this study is SmartPLS and the population used in this study is the industry listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The study results show that the current ratio has a positive and insignificant effect on the dividend payout ratio. This ratio only has a negative and insignificant effect on the dividend payout ratio. This ratio will have a negligible negative impact on industry prices and values. The effect of the dividend payout ratio on industry prices and values is negligible. That is, the payment of dividends does not affect the price and value of the industry. Return on assets has a significant correlation with the dividend payout ratio and is not significant. Return on assets has a positive correlation with the dividend payout ratio and is not significant. Due to this dividend payout ratio, the return of this legacy has minimal impact on the share price and new value. It is said that billions of dividend payout ratio can not reduce the relationship between inherited income and market value and new value. The effect of the current ratio on firm value from the price through the dividend payout ratio is positive and not significant. And the dividend payout ratio is considered insufficient to convey the relationship between the current ratio and the price and value of the firm.]]>
