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[Determinan NonPerformingLoan Bank yang terdaftar di Bursa Efek Indonesia Sebelum dan Selama Pandemi Covid-19 ]]>
<![CDATA[Deandra Afifah Zerlinda Maidin]]>;
<![CDATA[Marcellia Susan]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v4i3.2603
<![CDATA[This study aims to analyze how the influence between Non-Performing Loans and Bank Size, Operating Income Operational Costs (BOPO), Basic Loan Interest Rates (SBDK), and Inflation along with the differences between the five variables in the years before the pandemic, namely 2018 and 2019, and during the pandemic, namely 2020 to 2021. Research Methods using a purposive sampling technique, 37 conventional banks listed on the IDX were obtained for research. Multiple linear regression, paired sample t-test, and Wilcoxon Rank Spearman test are data analysis techniques used. The findings show that all variables simultaneously affect non-performing loans. Variables of Operating Costs, Operating Income and Inflation partially have a positive effect on Non-Performing Loans, but the variables of Bank Size and Basic Loan Interest Rates have no effect on Non-Performing Loans. These various tests show variations between all variables before and during the Covid-19 Pandemic.]]>
<![CDATA[Analisis Strategi Pemasaran dalam Meningkatkan Omset Penjualan Produk Tanaman Hias Ditinjau dari Perpektif Ekonomi Islam ]]>
<![CDATA[Sulton Baihaqi Ahmad]]>;
<![CDATA[Abdur Rohman]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v4i3.2684
<![CDATA[The current situation has forced MSME players to think about ways to get up after the pandemic, because previously the impact of the pandemic had greatly affected the businesses they were running. This research is aimed at exploring the marketing strategies used by Cv Crips Store Farm to increase sales turnover due to the impact of the pandemic. using descriptive qualitative research, with a field study approach, namely an approach that uses information obtained from research targets who go directly to the research site. By using primary data obtained directly through the results of interviews with informants. The results showed that 80% of all sales were focused on through the marketplace, by implementing the marketing mix strategy, by implementing the 5P strategy, namely strategy is planning, strategy is pattern, strategy is position, strategy is play, and strategy is perspective. While the implementation of the current strategy, its implementation is in accordance with Islamic legal review, by prioritizing 4 (four) characteristics of shari'ah marketing, namely divinity (rabbaniyyah), ethical (akhlaqiyyah), realistic (al-waqi'iyyah) and humanistic ( insaniyyah). The result of implementing the company's marketing strategy is an increase in the percentage of sales by 80% compared to before implementing the marketing strategy.]]>
<![CDATA[Analisis Flypaper Effect dan Pengaruhnya Terhadap Pertumbuhan Ekonomi Melalui Mediasi Belanja Daerah ]]>
<![CDATA[Achmad Rizqullah]]>;
<![CDATA[Meldona Meldona]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v4i3.2692
<![CDATA[The regional government allocates funds in the form of regional budgets in the APBD to increase fixed assets. So far, regional spending has been used more for routine spending which is relatively less productive. The purpose of this study is to analyze the effect of Regional Original Income (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH) on regional Expenditure Allocation in Bima City government. The population of this study is the financial report of the Bima City APBD realization for 17 years starting from 2004 to 2021, while the research sample uses 5 years, which is from 2017 to 2021. The secondary data used in this research is the Bima City Government APBD Realization Report. Hypothesis testing in this study used Smart PLS. Research shows that PAD and DAU have a significant effect on economic growth. However, PAD and DAU have no effect on Regional Spending, and Regional Expenditure cannot mediate the influence of PAD and DAU on economic growth. The results showed that there was no flypaper effect phenomenon in the Bima City Government Budget.]]>
<![CDATA[Pengaruh Penggunaan Kredit Perbankan dan Pertumbuhan Industri Manufaktur Terhadap Pertumbuhan Ekonomi Indonesia ]]>
<![CDATA[Indah Sulistiyani]]>;
<![CDATA[Retno Muslinawati]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v4i3.2708
<![CDATA[This study aims to determine the effect of the use of bank credit and the growth of the manufacturing industry on economic growth in Indonesia. There are two independent variables, namely banking credit and the manufacturing industry, and the dependent variable, namely economic growth. The method used in this research is descriptive with a quantitative approach. The type of data in this study is time series data with a time period from 2011-2021. Data sources were obtained through the Indonesian Central Bureau of Statistics and Banking Statistics. The analysis technique applied in this study is multiple linear regression. The analysis tool used was Eviews 12. The results showed that the use of bank credit had a positive and significant effect on economic growth. The manufacturing industry growth variable has a negative and insignificant effect on economic growth in Indonesia.]]>
<![CDATA[Islamic Financial Technology dalam Kajian Filsafat Ilmu ]]>
<![CDATA[Heni Hirawati]]>;
<![CDATA[Mugi Harsono]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v4i3.2711
<![CDATA[Islamic financial technology (fintech) has experienced rapid development but is still not comparable to conventional fintech developments. This study aims to examine the construct of Islamic fintech in the view of the philosophy of science from the aspects of ontology, epistemology, and axiology. Islamic fintech is an interesting research area and continues to grow in the field of management, especially financial management. The method used is a literature review, which discusses the meaning, history, theory, and benefits of Islamic fintech to get a more detailed picture of Islamic fintech from previous researchers. This research also identifies the antecedents and consequences of Islamic fintech. The antecedents of Islamic fintech consist of resources, risks, profits, and competition which are factors of the company, as well as literacy, attitude, and acceptance, which are factors of consumers, and regulations from policymakers. The consequence of Islamic fintech is a sustainable finance system.]]>
<![CDATA[Analisis Perbandingan Kinerja Keuangan Perusahaan Transportasi Sebelum dan Selama Pandemi Covid-19 ]]>
<![CDATA[Rossi Okta Kurniawati]]>;
<![CDATA[Agus sucipto]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v4i3.2730
<![CDATA[The Covid-19 pandemic, which has been endemic throughout the world, is no exception in Indonesia since the beginning of 2020 until now, it has had many impacts in various fields, especially the economy. The Central Statistics Agency (BPS) noted that Indonesia's economy in the second quarter contracted by 5.32%, this condition was caused by declining growth in various businesses. This study aims to compare the financial performance of transportation companies using financial ratio analysis before and during the Covid-19 pandemic for transportation companies listed on the Indonesia Stock Exchange in 2018-2021 so that it can be a recommendation if you want to buy transportation company shares. This research is a quantitative research. In this study data collection from the Indonesia Stock Exchange (IDX) is in the form of secondary data through the official website of the Indonesia Stock Exchange in the form of financial reports. For a total sample of 15 transportation companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period, the sampling technique was purposive sampling. The data analysis technique used in this study was the normality test, Paired Sample T-Test, and Wilcoxon Signed Rank Test. The results showed that the condition of transportation companies before and during the Covid-19 pandemic using profitability ratios with ROA, ROE and NPM measurements did not differ before and during the Covid-19 pandemic, using liquidity ratios with CR measurements there were no differences before and during the Covid pandemic -19, and using the solvency ratio with DER and DAR measurements there is also no difference before and during the Covid-19 pandemic.]]>
<![CDATA[Analisis Efisiensi Bank Umum Syariah di Indonesia (Studi Kasus Metode Stokastik Frontier) ]]>
<![CDATA[Akhmad Afandi]]>;
<![CDATA[Suhel Suhel]]>;
<![CDATA[Ahmad Syathiri]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v4i3.2756
<![CDATA[The performance appraisal parameters of a bank are theoreticall can be seen from the level of efficiency of the bank. The efficiency of a bank will be identified from the bank's ability to produce maximum output with the most effective utilization of inputs. This study had analyzed the efficiency of Bank Umum Syariah (BUS) in Indonesia using the frontier stochastic method. The sample in the study was Bank Umum Syariah (BUS) in Indonesia with the research data analyzed in 2019 and 2020. The model used model fixes the model. The results of the analysis illustrate that Bank Umum Syariah (BUS) in Indonesia have a very good level of efficiency on inputs in the form of third party funds and labor costs with outputs in the form of financing. This study shows ROA, FDR and BOPO have a significant effect on efficiency both jointly and partially.]]>
<![CDATA[Penerapan Model UTAUT untuk Mengetahui Minat Perilaku Konsumen dalam Penggunaan QRIS ]]>
<![CDATA[Putri Nur Auliya]]>;
<![CDATA[Muhammad Fikry Arransyah]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v4i3.2808
<![CDATA[Technological advances in the payment system have replaced the role of cash into a more efficient and economical form of non-cash payment. Currently, there are more and more technologies that affect the payment system with a variety of applications that people use as a means of non-cash payment. Therefore, on 17 August 2019 Bank Indonesia released a Quick Response (QR) Code standard for payments through server-based electronic money applications, electronic wallets, or mobile banking called the QR Code Indonesian Standard (QRIS). This study aims to determine the factors that influence behavioral intention to use QRIS by using theoryModel Unified Theory of Acceptance and Use Technology (UTAUT). The research method used is descriptive quantitative. Sampling technique is done by using the technique nonprobability sampling that is purposive sampling with a sample of 100 respondents from QRIS users. The results of this study show performance expectancy, effort expectancy, and social influence has a positive and significant influence on behavioral intention the use of QRIS. Behavioral intention has a positive and significant influence on use behavior. Whereas, facilitating conditions has a positive and not significant effect on use behavior the use of QRIS.]]>
<![CDATA[Pengaruh Brand Image dan Brand Ambassador Terhadap Purchase Decision melalui Brand Trust sebagai Intervening ]]>
<![CDATA[Hera Hera]]>;
<![CDATA[Finnah Fourqoniah]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v4i3.2810
<![CDATA[This study aims to determine whether there is an influence of brand image and brand ambassador on purchase decision through brand trust as an intervening agent for MS Glow consumers in Samarinda City. This study used a quantitative method by collecting data by distributing questionnaires to respondents. The research was conducted on 100 female respondents in the age range of 17-41 years who live in Samarinda City and have purchased MS Glow Beauty Skincare. The sampling technique used in this study was non-probability sampling with purposive sampling method an online. The data that has been collected is then processed using the SmartPLS 3.2.9 analysis tool with the Structural Equation Modeling (SEM)-PLS method. The results of the study show that there is a positive and significant influence on brand image and brand ambassadors on brand trust. However, brand image and brand ambassador have a negative and insignificant effect on purchase decision. Based on the results of the specific indirect effect, brand trust managed to mediate in a positive and significant way the influence of brand image and brand ambassador on purchase decision.]]>
<![CDATA[- Quality of Financial Report Presentation: Empirical Study from Organizational Culture ]]>
<![CDATA[Johannes Buntoro Darmasetiawan]]>;
<![CDATA[Rapina Rapina]]>;
<![CDATA[Santy Setiawan]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v4i3.2930
<![CDATA[Organizational culture has the potential to improve the quality of financial statement presentation. Conditions that exist in several organizations in Indonesia indicate that the quality of financial statement presentation is still problematic, resulting in accounting information that is of poor quality. The purpose of this research is to look into the impact of organizational culture on the quality of financial statement presentation. The findings of this study are expected to provide a solution to problems with financial statement presentation quality. The information used in this study was gathered through a survey of 59 accounting and finance professionals in Indonesia. The data used is primary data collected through research instruments such as questionnaires and statistically processed using SPSS version 25 for Windows. The study's findings indicate that if there are issues with poor quality in financial report presentation, it is due to organizational culture that has not been optimally accommodated in information system applications for financial report presentation. Hypothesis testing in this study reveals that organizational culture has a significant influence on the quality of financial statement presentation.]]>
