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 Product Knowledge dan Persepsi Nasabah Terhadap Preferensi Menabung di Bank Syariah dengan Disposable Income Sebagai Variabel Moderating ]]>
<![CDATA[Khasanah Mustika Syahputri]]>;
<![CDATA[Ahmad Amin Dalimunte]]>
<![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.v4i3.2989
<![CDATA[The purpose of the study was to determine the effect ofproduct knowledge and customers perception on the preferences saving in Islamic banks with disposable income as a moderating variable. This type of research uses a quantitative approach. The research population is students of the 2018 Department of islamic banking, State Islamic University of North Sumatra and sampling technique uses purposive sampling with a sample size of 78 students. The analysis model used in this study was linear regression analysis multipel. The results of this study indicate that there is the value of adjusted R square (R2) is 0,431 a direct influence between the product knowledge and customers perception on the preferences saving in Islamic banks. Even so, disposable income cannot moderate product knowledge and customers perception of saving preferences in Islamic banks. It is hoped that further research can use other moderating variables besides the disposable income variable in moderating the relationship between the independent variable and the dependent variable.]]>
<![CDATA[Analisis Berlangganan Iklan di Marketplace Facebook Dalam Meningkatkan Penjualan : Suatu Tinjauan Marketing Syariah pada Usaha Skincare Reglow ]]>
<![CDATA[Mohamad Anang Prasetyo]]>;
<![CDATA[Abdur Rahman]]>
<![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.v4i3.3024
<![CDATA[This study aims to find out how subscribing to advertisements on the Facebook marketplace affects the sales rate of the reglow skincare business and how the reglow skincare business marketing strategy is reviewed in sharia marketing. This study used a qualitative descriptive method, which is a method that is more adaptive when reality changes, directly represents the relationship between the researcher and the object of research, and is more perceptive and able to adapt to the impacts of the values patterns encountered. The analysis technique used was descriptive, namely data collection in the form of description and documentation through interviews and observation. The research results obtained showed that: (1) reglow skincare business markets its products through Instagram, Facebook, subscribing to Facebook ads, Shopee, and offline. (2) among the media used in marketing the products, subscribing to advertisements on Facebook is the most dominant. From June to October, the sales rate reached 1,947 compared to the others. (3) in the review of sharia marketing, the reglow skincare business is appropriate because there is a product guarantee, taking into account the aspect of its usefulness, the marketing is by the targets and the products are guaranteed to be halal, and have already had BPOM certificate.]]>
<![CDATA[Pengaruh Risk Tolerance dan Religiusitas terhadap Keputusan Investasi dengan Literasi Keuangan sebagai Variabel Moderasi ]]>
<![CDATA[Idhofi Khusna Baihaqqi]]>;
<![CDATA[Maretha Ika Prajawati]]>
<![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.v4i3.2448
<![CDATA[The purpose of this study is to determine the effect of risk tolerance and religiosity on direct investment decisions, as well as the effect of either moderated or unmoderated by financial literacy. Quantitative research with a descriptive approach is the type of research in this study. The population of this study were active students of the Faculty of Economics, Maulana Malik Ibrahim State Islamic University, Malang. Meanwhile, the sample of this research is 100 students who invest in the capital market selected by purposive sampling technique and Slovin formula. The research data this time is primary data tested using SmartPLS 3 software with analytical techniques in the form of descriptive statistics, outer models, and inner models. The results of this study indicate that there is a positive and significant influence of religiosity and financial literacy on investment decisions, while risk tolerance has no effect on investment decisions. In addition, it was also found that the role of financial literacy in moderating the relationship between religiosity and investment decisions, but failed to moderate the relationship between risk tolerance and investment decisions.]]>
<![CDATA[Moderasi Good Corporate Governance pada Pengaruh Intellectual Capital terhadap Kinerja Keuangan ]]>
<![CDATA[Andi Harmoko Arifin]]>
<![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.v4i3.2556
<![CDATA[The condition of the domestic cement market is experiencing an oversupply so that it is in a very apprehensive condition or is on the verge of bankruptcy. Why is this happening because there is a predatory pricing policy, in which a cement company deliberately sells cement in Indonesia at a loss, so the government must also make more specific regulations governing various illegal business practices. The research objective is to analyze and test the effect of intellectual capital and on GCG, to analyze and test the effect of intellectual capital and GCG and to analyze and test the effect of intellectual capital on PT Semen Tonasa's financial performance through the GCG variable. Data collection was carried out using a survey method by selecting samples by purposive sampling among existing populations based on work units, the units of analysis in this study were organic employees, General Managers, Senior Managers, Managers and Supervisors, so that the sample used was 79 samples. In accordance with the hypothesis that has been formulated, in this study the analysis of the research data used Smart PLS (Partial Least Square) software. The results of the study show that intellectual capital has a significant positive effect on good corporate governance. intellectual capital has a significant positive effect on financial performance. good corporate governance has a significant positive effect on financial performance, and good corporate governance is able to moderate the relationship of Intellectual capital to financial performance in PT. Semen Tonasa, this shows that effective good corporate governance will increase intellectual capital and ultimately have an impact on increasing the company's financial performance.]]>
<![CDATA[The COVID-19 Pandemic Affects Intellectual Capital on the Financial Performance of Pharmaceutical Companies in Indonesia ]]>
<![CDATA[Yerisma Welly]]>;
<![CDATA[Andri Zainal]]>;
<![CDATA[Marto Silalahi]]>;
<![CDATA[Martin Yehezkiel Sianipar]]>
<![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.v4i3.2712
<![CDATA[This study aims to examine the effect of Intellectual Capital (IC) on the financial performance of Return On Equity (ROE) of companies in the pharmaceutical sub sector. The population in this study is the financial statements of companies in the pharmaceutical sub sector listed on the Indonesian Stock Exchange during the 2017-2021 period. This study used purposive sampling with 8 companies and 40 observations. This study used quantitative data. Data collection techniques using documentation techniques. Data analysis techniques used in this research are classic assumption test, simple linear regression, F test and t test using the SPSS 21 version as a data processing program. The results showed that the intellectual capital had a positive and significant effect on financial performance. This finding indicates that the more efficient and effective a company is in managing its IC, the more it will improve the company's financial performance. The company's ability to generate profit with the total equity owned by the company is increasing with the company using and making the most of its IC. So this research proves that IC plays an important role in the formation of added value and contributes to improving the company's financial performance. This finding also confirms the resource based theory, that intellectual capital owned by companies is able to create competitive advantages for companies so that they can improve company performance for the better, one of which is increasing company profits.]]>
<![CDATA[Pengujian Efek Kualitas Produk Halal dan Religiusitas Pada Loyalitas Konsumen Produk Wardah ]]>
<![CDATA[Rafdhi Wira Oktavius Pelawi]]>;
<![CDATA[Ariesya Aprillia]]>
<![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.v4i3.2737
<![CDATA[The market for halal cosmetic products is very large, the majority of cosmetics and other maintenance products are produced by non-Muslim companies in several non-Muslim countries which can lead to an understanding regarding the halalness of various ingredients, due to concerns that many international brands use alcohol or enzymes extracted from pork as a preservative, the cosmetic and pharmaceutical industries have become the focus of research by Muslim scholars. This has led to a negative perception of this industry among Muslim consumers who are looking for Halal products. In a business full of competition, these negative perceptions must be minimized so that the company can survive, one way is to keep consumers loyal. The same circumstance is experienced by the company producing and marketing Wardah products. This study aims to examine the effect of halal product quality and religiosity on consumer loyalty to Wardah products in Bandung by setting the criteria in purposive sampling: the respondents have Islamic religion, buy Wardah products, and live in Bandung, 329 people are obtained as a sample. Moreover, the data obtained are verified for validity and reliability, and models by variance-based structural equation (SEM PLS). The estimation results of the structural equation model with the probability of the t-statistic are 0.001 for β1 = 0.253 and 0.000 for β2 = 0.542. Given that these two probabilities are less than α of 5%, the first and second research hypotheses are accepted. In conclusion, research shows that the quality of halal products and religiosity have a positive effect on consumer loyalty.]]>
<![CDATA[Pengaruh Persepsi Wajib Pajak UMKM Atas Undang-Undang HPP, Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM ]]>
<![CDATA[Herti Diana Hutapea]]>;
<![CDATA[Amran Manurung]]>;
<![CDATA[Kristiani Sihotang]]>
<![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.v4i3.2889
<![CDATA[The low level of MSME taxpayer compliance is one of the causes of not optimal tax revenue in Indonesia. The total MSME actors reached 64.2 million while the number of MSME actors registered as taxpayers was only 2.31 million or 3.6% of MSMEs registered as taxpayers was only 15%, which means that the level of MSME taxpayer compliance is still low. So in order to increase taxpayer compliance, one of the efforts made by the Government together with the DPR was the issuance of the Law on the Harmonization of Tax Regulations (UU HPP) no.7 years 2021. The purpose of this study was to determine the effect of MSME taxpayers' perceptions of the HPP law and to determine the effect of tax socialization on taxpayer compliance. This research data is primary data by providing questionnaires directly and online using the Google form to MSMEs in North Sumatra. The sampling technique used purposive sampling method. And the hypothesis test used is multiple regression analysis. The results show that the perceptions of MSME taxpayer on the HPP Law have a positive and significant effect on MSME Taxpayer compliance. MSME taxpayers who have a positive perception of the HPP Law accept the decision so that MSME taxpayer compliance is also positive. Meanwhile, tax socialization has no effect on MSME taxpayer compliance. This is because MSME taxpayers follow the tax socialization invitation from Direktorat Jendaral pajak (DJP), and most of the research samples are DJP assisted MSMEs, so the socialization is only a formality, the material obtained is only listened to and MSME taxpayers are more enthusiastic about participating in training related to development his skills.It is hoped that this research can be used as a source of information for MSME taxpayers in making decisions on taxpayer perceptions of the HPP Law which will affect the level of taxpayer compliance and the development of taxation theory.]]>
<![CDATA[Inflasi Pemoderasi ROA, EPS dan DER Terhadap Return Saham Perusahaan Consumer Goods di JII ]]>
<![CDATA[Suandi Suandi]]>;
<![CDATA[Ahmad Amir Aziz]]>;
<![CDATA[Sanurdi Sanurdi]]>
<![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.v4i3.2909
<![CDATA[This study aims to partially and simultaneously examine the effect of Return on Assets (ROA), Earning Per Share (EPS), and Debt Equity Ratio (DER) partially and simultaneously on stock returns in consumer goods companies listed on the Jakarta Islamic Index (JII) 2019- 2021. The method used is associative quantitative. Data analysis techniques using multiple regression and Moderated Regression Analysis (MRA). The tool used to test the data under study was the SPSS version 25 program. As for testing the influence of the moderating variable using the Macro Process 3.1 developed by Andrew F. Hayes, which has been integrated with SPSS version 25. The population in this study were all registered companies. On the Jakarta Islamic Index (JII), the sample is only companies engaged in the consumer goods sector. The company, namely PT. Unilever Indonesia, Tbk., PT. Kalbe Farma, Tbk., PT. Indofood Sukses Makmur, Tbk., and PT. Indofood CBP, Tbk. The study results show that ROA and EPS have no partial effect on stock returns. DER has a partial effect on stock returns. ROA, EPS, and DER affect stock returns. Inflation as a moderating variable cannot strengthen or weaken the effect of ROA and EPS on stock returns. The existence of inflation can strengthen the effect of DER on stock returns.]]>
<![CDATA[Determinasi Kualitas Penyajian Laporan Keuangan Baitul Maal Wa Tamwil ]]>
<![CDATA[Dwi Arini Nursansiwi]]>;
<![CDATA[Agus Khazin Fauzi]]>;
<![CDATA[Baiq Minatul Inayah]]>;
<![CDATA[Armiani Armiani]]>
<![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.v4i3.2934
<![CDATA[Presentation of quality financial reports is an important component for an organization or institution so that it must be guided by applicable financial accounting standards. On this basis, this study aims to empirically examine the effect of the variables on understanding sharia accounting standards, sharia supervisory boards, Islamic corporate governance on the quality of financial statement presentation at BMT Mataram city. The data collection technique used a questionnaire distributed to BMT managers, with a total population of 28 BMT and saturated sampling was used as a sampling technique. Data analysis using multiple linear regression. The findings found that understanding of Islamic accounting standards has no effect on the quality of presentation of financial statements with a value of thitung < ttabel (1,418 < 1,997) and the sharia supervisory board has no effect on the quality of presentation of financial statements which can be seen from the value of thitung < ttabel (1,493 < 1,997). Meanwhile, Islamic corporate governance has an effect on the quality of presentation of financial statements with mark thitung > ttabel (3,311 > 1,997)]]>
<![CDATA[Pengaruh CAR, LDR, BOPO, Profitabilitas terhadap Loan quality pada Perbankan Syariah di Indoensia ]]>
<![CDATA[Catur Wahyudi]]>;
<![CDATA[Mohammad Arridho Nur Amin]]>;
<![CDATA[Fahmi Firmansyah]]>
<![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.v4i3.2943
<![CDATA[Banking in Indonesia is one of the financial institutions that play an important role in the economy of a country, this is because banking is one of the financial systems that functions as a financial intermediary. Funds resulting from community mobility are allocated to various economic sectors and all areas in need quickly and accurately. The increase in the mobilization of public funds has not been served by the conventional banking system and to accommodate the need for banking services in accordance with sharia principles. The analytical technique that will be used in this study is to use multiple linear regression analysis techniques to obtain a comprehensive picture of the relationship between variables. CAR (Capital Adequacy Ratio) has no effect on loan quality at Islamic commercial banks, BOPO (Operational Costs and Operating Income) has no effect on loan quality at Islamic commercial banks, LDR (Loan Deposit Ratio) has no effect on loan quality at Islamic commercial banks, Profitability has no effect on loan quality in Islamic commercial banks.]]>
