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INDONESIA
EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 2685869X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 47 Documents
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Search results for , issue "Vol 3 No 4 (2022): May 2022" : 47 Documents clear
Pemulihan Ekonomi melalui Pengembangan UMKM di Masa New Normal Covid-19: Pendekatan ANP-BCOR Ahmad Albar Tanjung; Kartika Sari Lubis; Riandani Rezki Prana; Muliyani Muliyani
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1533

Abstract

MSMEs are crucial to Indonesia's economic recovery following the COVID-19 outbreak. The goal of this research is to develop a strategy for MSMEs in Medan to survive and thrive under the new normal conditions of Covid-19. The government must take steps and make attempts to address the issues at hand. Numerous alternative options will be evaluated, including human resource quality enhancement, stakeholder engagement, and collaboration enhancement, digital marketing optimization, product differentiation, and product quality standardization. The Analytic Network Process and Benefits Opportunities Cost Risk (BOCR) techniques are used in this investigation. The objective is to obtain a priority ranking of options to use as a guide when making decisions. BOCR analysis employs three criteria when determining alternative priorities: Standard (B/C), Pessimistic B/ (C x R), and Realistic (BxO)/(C x R). The results of this study indicate that if the decision maker focuses on Realistic, the first priority is Digital Marketing Optimization with a coefficient of 0.19, the second priority is Human Resources Quality Improvement with a coefficient of 0.10, the third priority is Product Quality Standardization with a coefficient of 0.07, the fourth priority is Increased Commitment and Collaboration Stakeholders with a coefficient of 0.02 and the last priority is Product Differentiation with a coefficient of 0.01. With the shift from traditional to digital marketing, the MSME market's reach is no longer restricted to the immediate vicinity, but also extends to locations outside the island and abroad. Increased sales will boost the revenue of MSME actors, contributing to the country's economic recovery. Additionally, developing MSMEs requires the dedication, cooperation, and participation of the government, academia, researchers, financial institutions, and information technology businesses.
Analisis Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pada Pelaku UMKM di Kota Bengkulu Debby Arisandi; Aan Shar; Meydina Putri
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1541

Abstract

This study aims to determine the factors that affect the quality of financial reports for MSME actors in Bengkulu City based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) which are the current financial reporting standards for MSMEs. Bookkeeping of business activities is a financial report that separates business assets from non-business assets, there are still many MSME actors who have not made books in accordance with standards. In general, MSME actors keep simple financial records so that these records do not reflect the actual financial status of the business. Many MSME actors are still negligent in preparing their business financial statements, making it difficult to get financing from banks. Financial reports are needed to determine the company's profit or loss, assets, liabilities, and capital control, as well as planning for the efficiency of expenditures that occur, all of which act as decision-making tools for business development. The study used three independent variables, namely Education Level (X1), Business Scale (X2), Business Length (X3), and one dependent variable, namely the quality of financial reports. The sample of MSMEs studied were MSMEs in Singaran Pati District, Bengkulu City with a total population of 344 MSMEs. The results of the study show that the variables of education level, business scale and length of business are factors that affect the quality of financial reports for MSME actors in Bengkulu City. From the results of the analysis of data testing on these 3 variables, the MSA value for education level has an MSA value of 0.683, Business scale has an MSA value of 0.698, and the length of business has an MSA value of 0.674.
Pengaruh Komunikasi Terhadap Produktivitas Kerja di Moderating Komitmen Pegawai di Bank Sumsel Babel Cabang Lubuklinggau Hardi Mulyono; Irma Idayati; Suyadi Suyadi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1546

Abstract

The problem in this study is the effect of communication on work productivity in moderating employee commitment at Bank Sumsel Babel Lubuklinggau Branch. This study uses observation data collection methods, distributing questionnaires, and conducting documentation to find data. This study shows that communication has a significant effect on work productivity in moderating employee commitment. The results of this study indicate that communication partially has an influence on work productivity with an R square value of 0.389 or 38.9% and employee commitment as a moderating variable strengthens the relationship between communication and work productivity with an R square value of 0.456 or 45.6%. It can be concluded that communication affects work productivity at Bank Sumsel Babel Lubuklinggau Branch, further after being moderated by employee commitment, resulted in a significant increase in work productivity.
Analisis Faktor Penentu Minat Berwirausaha Pada Santri Pondok Pesantren Anwarul Huda Mohamad Bastomi; Dwiyani Sudaryanti
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1549

Abstract

The government is working to attract entrepreneurs to help strengthen Indonesia's economic structure. The community's low interest in becoming an entrepreneur is an important issue that needs to be addressed. This research is used to analyze several factors that influence interest in entrepreneurship. Quantitative descriptive analysis was used to collect data through a questionnaire survey. Random samples were taken from the students of the Anwarul Huda Islamic boarding school. Several linear regression tests were used to analyze the data processed with the SPSS 25 application and the entrepreneurial interest of students. This research description explains that all independent variables have a significant effect on the dependent variable. Interest in entrepreneurship is determined by the biggest factors in the form of self-efficacy, followed by locus of control, adversity intelligence, spiritual motivation and the smallest is religiosity. The results of this study can be used as a reference for institutions in an effort to increase interest in entrepreneurship through the preparation of various programs related to the activities of students in Islamic boarding schools.
Pengaruh Price Perception, Store Atmosphere dan Product Diversity terhadap Purchase Decision Produk Starbucks Coffee Hafizh Fitrianna
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1550

Abstract

This study aims to determine the effect of price perception, store atmosphere and product diversity variables on purchasing decisions for Starbucks Coffee products in Yogyakarta. The type of research used is quantitative research. The population in this study were Starbucks Coffee consumers in Yogyakarta. The sampling technique used purposive sampling method with a total sample of 180 people. Data collection techniques using online questionnaires that have been tested for validity and reliability. Multiple regression technique is used as a method of data analysis in answering the hypothesis. The results of this study indicate that: (1) price perception has a positive effect on purchase decisions, as evidenced by a significance value of 0.000 <0.05, and a regression coefficient of 0.715; (2) product diversity has a positive effect on purchase decisions, as evidenced by a significance value of 0.000 <0.05 and a regression coefficient of 0.402; (3) store atmosphere has a positive effect on purchase decisions, as evidenced by a significance value of 0.003 <0.05; and a regression coefficient of 0.243; and (4) price perception, store atmosphere and product diversity have a simultaneous effect on purchase decisions, as evidenced by the calculated F value of 56,290 with a significance of 0.000 <0.05.
Analisis Sistem Dan Prosedur Penggajian Serta Pengupahan Dalam Meningkatkan Efektivitas Pengendalian Intern PT Maju Jang Jaya Lubuklinggau Noorchamid Ustadi; Sardiyo Sardiyo; Arisky Andrinaldo; Vina Dharvika Rani
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1552

Abstract

This research uses descriptive qualitative research. In this study using primary and secondary data sources. The data collection technique used by the researcher is the technique of observation, interviews and documentation from PT. Forward Jang Jaya. Based on the analysis of the payroll and wage accounting system, it can be seen that 1) Functions related to the payroll and wage system at PT. Maju Jang Jaya has not fully carried out their duties properly because of the dual tasks carried out by the finance department / cashier, namely as a maker of payroll and salary lists as well as payment of salaries and wages, documents used in the payroll and remuneration system. PT. Maju Jang Jaya is good enough, but still not perfect because there is no salary envelope document. 2) Bookkeeping payroll system and wage system at PT. Maju Jang Jaya has done enough so that it can support the effectiveness of internal control. The network of procedures that make up the payroll and remuneration system has not been fully effective because employee absenteeism is not supervised by the payroll department, so that it can trigger the risk of absenteeism and the occurrence of errors or other fraudulent acts and the organization. structure of PT. Maju Jang Jaya is not good because it does not separate the function of the payroll maker from the payer of the salary. 3) The authorization system has not fully supported the elements of internal control related to payroll and wages because it has not shown evidence of the accountability of the authorities in it and the implementation of the payroll and wage system at PT. Maju Jang Jaya has not fully implemented healthy practices because employee absenteeism is not supervised by the payroll department.
Pengaruh Keadilan, Perilaku, Persepsi Penerapan Undang-Undang Harmonisasi Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Puji Rahayu; Imarotus Suaidah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1553

Abstract

Changes in tax regulations that often change make people less understanding. This change is also felt by MSME taxpayers. Initially, the MSME tax was regulated in PP 46 of 2013, which was amended by PP 23 of 2018, and lastly was amended by the HPP Law. This relatively short change has given rise to various perceptions by MSMEs. There is a perception that there is no aspect of justice in the indications that the behavior of taxpayers tends to not comply with these regulations. So the researcher wants to raise this issue for research. The purpose of this study was to determine the effect of justice, behavior and perceptions of the ease of implementing the HPP Law on MSME taxpayer compliance in the city of Kediri in 2022. This study used quantitative research. The data source used is primary data. The sampling method used purposive sampling. The data analysis technique used is SPSS with multiple linear regression analysis method. The results showed that partially fairness had a significant positive effect on taxpayer compliance. Taxpayer behavior and perception of convenience have no effect on taxpayer compliance. However, simultaneously justice, behavior, and perception of convenience affect taxpayer compliance. The implication of this research is for tax officers to provide assistance to WP UMKM. So that MSMEs appear to have a positive perception of justice and behave by paying taxes on time.
Pengaruh Store Atmosphere, Product Assortment dan Harga Terhadap Minat Beli Pada Lottemart Center Point Medan Demak Claudia Yosephine Simanjuntak; Edward Nasareth Samosir; Teresia Indah Sari Simamora
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1558

Abstract

Lotte Mart Center Point Medan is a company engaged in trading services with a wholesale sales system. Lottemart Center Point Medan strives to continue to increase consumer buying interest. The purpose of research is to find out partially and simultaneously the influence of store atmosphere, product variety, and the price of consumer buying interest at Lotte Mart Center Point Medan. The research method used is descriptive quantitative. The independent variables of this research are store atmosphere, product variety, and price. The dependent variable of the study is buying interest. The population technique in this study uses an unlimited population because the population in this study is not possible to be calculated as a whole, so the population is all consumers who visit Lotte Mart Center Point Medan. The sampling method in this study was purposive sampling with a total of 90 people. Data collection techniques were carried out by observation, interviews, and questionnaires. The data were then analyzed using the F test and t test. The results of the study found that store atmosphere, product variety, and prices at Lotte Mart Center Point Medan had an effect on buying interest simultaneously and partially. The magnitude of the influence of store atmosphere, product variety, and price on buying interest at Lotte Mart Center Point Medan is 88.4%, while 11.6% is influenced by variables other than careful variables.
Kinerja Sistem Informasi Akuntansi yang dipengaruhi oleh Kemampuan Teknik Personal, Kecanggihan Teknologi Informasi dan Kepuasan Pengguna Neni Nurhayati
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1561

Abstract

This study aims to determine and analyze the effect of personal technical ability, information technology, and AIS user satisfaction on AIS performance in all offices in Kuningan Regency either simultaneously or partially. The research method used is descriptive and verification methods. The research population is in all offices in Kuningan Regency as many as 18 offices in Kuningan Regency. Calculation of the sample using the slovin formula so that the sample is obtained as many as 74 respondents. Then the sampling was carried out using probability sampling technique with simple random sampling technique. The data collection technique uses a questionnaire distributed to all offices in Kuningan Regency. The results showed that personal technical ability, information technology, and AIS user satisfaction had a simultaneous and significant effect on AIS performance. AIS user satisfaction, personal technical ability, information technology, and AIS user satisfaction partially have a positive and significant effect on AIS performance.
Tax Morale, Religiusitas, dan Sanksi Pajak Terhadap Tax Compliance Pada WPOP di Organisasi Nahdlatul Wathan Alvina Windy Pihany; Sri Andriani
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1562

Abstract

The purpose of this study was to determine the effect of Tax Morale, Religiosity, and Tax Sanctions on Tax Compliance of Individual Taxpayers (WPOP). This study uses quantitative methods using primary data sources. The number of samples used in this study was 100 respondents using the multiple regression analysis methods. This research is processed using SPSS software. The results in this study indicate that first (1) tax morality, religiosity, and tax sanctions have a positive and significant effect on taxpayer compliance simultaneously. Second (2) the variables of tax morality, religiosity, and tax sanctions have a positive and significant effect on partial taxpayer compliance. Third (3) the tax morale variable is the most dominant independent variable influencing taxpayer compliance.

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