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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Analisis Penerapan Akuntansi Murabahah Dalam Pembiayaan KPR Syariah Ditinjau Dari PSAK No.102 Pada Bank Syariah Indonesia
Nirmadarningsih Hiya;
Saparuddin Siregar;
Sanusi Gazali Pane
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)
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DOI: 10.47065/ekuitas.v4i1.1298
This study aims to analyze the application of murabahah contracts in Sharia mortgages and adjust PSAK No. 102 Revision 2019 regarding murabahah accounting at the Medan Islamic Bank Branch. This study used descriptive qualitative method. The data collection technique in this study was in the form of interviews and some secondary data in the form of financial statement documents obtained from the Medan Islamic Bank Branch. The results of the research on the application of the murabahah contract on Sharia mortgages have been in accordance with what has been determined. Meanwhile, the implementation of murabahah financing is not fully in accordance with PSAK No. 102 Revision 2019 at Bank Syariah Indonesia Medan Branch such as banks only apply murabahah financing based on orders only, meaning that, in PSAK 102 it is stated that murabahah can be carried out based on orders or without orders, in fact the Bank Syariah Indonesia Medan Branch only applies murabahah based on orders.
Pengaruh Kompensasi, Mutasi, Motivasi, dan Lingkungan Kerja Terhadap Kinerja Guru Sekolah Dasar di Kabupaten Kepulauan Anambas
Asiah Asiah;
Sri Langgeng Ratnasari;
Etty Puji Lestari
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)
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DOI: 10.47065/ekuitas.v4i1.1534
This study aims to determine and analyze the influence of compensation, mutation, motivation, and work environment on teacher performance in primary schools in the Anambas Islands. The type of research used in this study is quantitative research. The population in this study was 258 Primary School Civil Servant teachers from 10 Districts in the Anambas Islands Regency. The sampling technique uses simple random sampling technique so that it produces 72 respondents. Data source used is primary data. Data collection techniques used questionnaires. Data analysis techniques used are classical assumption test, hypothesis testing and multiple linear regression test. The results showed that the compensation variables have a positive and significant effect on teacher performance, mutations have a positive and significant effect on teacher performance, motivation has a positive and significant effect on teacher performance and the work environment has a positive and significant effect on teacher performance. Simultaneously the variables of compensation, mutation, motivation and work environment have a positive effect on Teacher Performance, this is shown by the value of Adjusted R Square of 0.615 or 61.5%. while the remaining 38.5% was influenced by other factors not included in this study.
Analisis Faktor Determinan Kinerja BPRS di Indonesia Periode 2011-2019
Sunu Prasetya Adi;
Muhammad Ghafur Wibowo
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)
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DOI: 10.47065/ekuitas.v4i1.1540
The main objective that BPRS have is to maximize their performance. Several problems that can disrupt the performance of BPRS are the characteristics of BPRS which not providing payment traffic services, and total assets, total financing and Third Party Funds (DPK) that BPRS have are lower than other types of Islamic banking. This study aims to analyze the factors that can affect the performance of the BPRS. This study uses 31 BPRS in Indonesia, where all data is obtained from the December quarterly reports of each BPRS on the website of the Financial Services Authority (OJK) with the period 2011 to 2019. The data analysis technique used in this study is panel data regression analysis. The results of the study found that the variables that had a significant influence on the performance of the BPRS were total assets, NPF and CAR.
Impact of Net Foreign, Return, Rupiah Exchange Rate on Capital Market Liquidity in Indonesia
Evi Aisah Tresnaningsih;
Etty Puji Lestari;
Said Kelana Asnawi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)
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DOI: 10.47065/ekuitas.v4i1.1573
Trading volume (liquidity) is one of the important indicator for investors to monitor the movement of stock prices on the Indonesian stock exchange (IDX). Investors are attracted to stocks that provide high returns, have a tendency to rise in price, and have high liquidity. One of the factors that affect liquidity is investment in foreign stocks, where foreign investors are still the catalyst for stock movements in the Indonesian Capital Market. This study uses time-series data obtained from all listed stocks as a component of the calculation of the Composite Stock Price Index (IHSG) based on the average daily trading transaction value during the 2017-2019 period. This study consists of four variables where one dependent variable is liquidity with value proxy and three independent variables which are net foreign, return, and the exchange rate of the rupiah against the US dollar. These variables were then analyzed qualitatively in the form of descriptive statistics and multiple linear regression analysis. The result of the research shows that net foreign exchange increases trading volume. Based on the results of the descriptive analysis for the period 2017-2019, foreign investors still dominate the stock market in Indonesia. The dominance of foreign stocks can be interpreted as high investor confidence in the ability of the Indonesian government and the positive perception of foreign investors in the Indonesian capital market which is still very profitable for their investment. The opposite result is in the variable return where liquidity increases in a bearish market. In contrast, the depreciation of the rupiah against the dollar increased trading volume, although not significantly.
Analysis of the Determinant Factors of Government Performance
Jouzar Farouq Ishak;
Ira Siti Sarah;
Sulistia Suwondo
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)
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DOI: 10.47065/ekuitas.v4i1.1650
The purpose of this study is to scrutinize the determinants of provincial government performance. The data is sourced from the Budget Realization Report from the Ministry of Finance and the Report on Rating, and Performance Status of Regional Government Administration by the Ministry of Home Affairs The methods used in testing are linear regression with the ranking and performance status of regional government administration from 30 provinces in Indonesia as a sample. The result of this study indicates that only the degree of decentralization influences provincial government performance. The essence of decentralization is internalizing costs and benefits for the people. To encourage the improvement of regional quality, local governments should integrate all programs and activities with the central government.
The Effect of Administration and Supervision to Security of Local-Owned Assets
Jouzar Farouq Ishak;
Tatik Sarinawati;
Fitri Amaliyah;
Kholifah Fil Ardhi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)
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DOI: 10.47065/ekuitas.v4i1.1652
The security of local-owned assets is carried out with the aim that local-owned assets can be efficient and effective so that they can provide added value to all assets in the Provincial Government of West Java. In securing goods, an optimal administration and supervision system is needed to be a controller to reduce asset problems. This study was conducted to know the effect of the administration and supervision of local-owned assets on the security of local-owned assets. The research method used is a quantitative method. The data used is primary data in the form of a questionnaire which will be distributed to 17 regional organizations in the Provincial Government of West Java with 60 respondents. The sampling technique used is a non-probability sampling technique with a purposive sampling method. The results exhibit that administration, supervision, and security of local-owned assets are very strategic and vital functions. With the step of inventorying and revaluing local assets, it is hoped that it will be able to improve the administration of local-owned assets management so that the security of local-owned assets can improve people's welfare.
Pengaruh Pengetahuan, Religiusitas Dan Akses Media Informasi Terhadap Minat Berwakaf Sukuk Wakaf
Adenia Rachma;
Mardiana Mardiana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)
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DOI: 10.47065/ekuitas.v4i1.1663
This study aims to determine how the influence of knowledge, religiosity, and access to information media on interest in waqf sukuk. This research is a quantitative type of research using Smartpls as a data analysis tool, while the population in this study are state university students in the city of Malang with a sample of 120 students. The results of this study explain that knowledge has a positive and significant influence on interest in waqf sukuk. Then religiosity has a positive but not significant effect on interest in waqf sukuk. And access to information media has a positive and significant influence on interest in waqf sukuk.
Religiusitas, Konseptual dan Adaptif Terhadap Kinerja Relawan Pajak di Universitas Islam Negri Maulana Malik Ibrahim Malang
Raudatul Jannah;
Sri Andriani
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)
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DOI: 10.47065/ekuitas.v4i1.1671
The purpose of this study was to determine the effect of religiosity, conceptual and adaptive on the performance of tax volunteers. This study uses quantitative methods using multiple linear regression analysis. To determine the sample, the researcher used a non-probability sampling technique with purposive sampling measurement. Therefore, the survey was conducted on 100 respondents, namely individual income taxpayers who have been assisted by tax volunteers in the tax reporting process. Researchers distributed questionnaires through Google Form. The results of this study indicate that the independent variables, namely religiosity, conceptual and adaptive have a significant effect on the dependent variable, namely the performance of tax volunteers. The results of the analysis of the variables that most dominantly affect the performance of tax volunteers are adaptive.
Pengaruh Pengetahuan Investasi, Risiko Investasi, Kemajuan Teknologi dan Motivasi Terhadap Minat Generasi Z Berinvestasi di Pasar Modal Syariah
Aling Mukaromatun Nisa;
Amalia Nuril Hidayati
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)
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DOI: 10.47065/ekuitas.v4i1.1676
This study aims to evaluate the effect of investment knowledge, investment risk, technological progress and investment motivation on the interest of Generation Z before and after receiving capital market training to invest in the Islamic capital market. The research was conducted with a quantitative approach. The population in this study were all people in Trenggalek district who were included in the generation Z category. The sampling technique used the purposive sampling method and data was collected using a questionnaire. The number of samples used was 100 people. The primary data obtained were tested with descriptive statistics, validity, reliability and non-parametric tests such as the Whitney test and Wilcoxon test. The results of this study indicate that there is a significant difference between investment knowledge, investment risk, technological progress and investment motivation on the interest of gen z who have never received capital market training and those who have received training about capital markets. There are also significant difference between investment knowledge, investment risk, technological progress and investment motivation on the interest of gen z before and after received capital market training.
The Role of Work Motivation, Competency, and Professionalism on Teacher Performance
Rahayu Mardikaningsih;
Ella Anastasya Sinambela;
Vatosoa Mendrika
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)
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DOI: 10.47065/ekuitas.v4i1.1711
One element of the school as a system is the teacher. The role of the teacher is one of the resources that determine the success of education, especially in teaching and learning activities in schools. This study aims to discuss the role of work motivation, competence, and professionalism on teacher performance. This study uses a survey method with a correlational quantitative approach. The research location is in the School Cluster, Gempol District, Pasuruan Regency. Data were collected from all primary school teachers in the UPTD Education and Culture of Gempol District as many as 40 people. The data analysis used is multiple linear regression. The findings of this study indicate that there is a significant role of teacher motivation, competence and professionalism to shape teacher performance together. Motivation partially plays a significant role in shaping teacher performance. Competence partially provides a significant role in the ups and downs of teacher performance. The formation of teacher performance is based on the professionalism of the teacher.