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[Strategi Bersaing UMKM Toko Roti dan Kue di Kecamatan Bontang Utara Kota Bontang Selama Pandemi Covid-19 dan Pasca Pandemi Covid-19 ]]>
<![CDATA[Muhammad Fachrun Fachrezi]]>;
<![CDATA[Ana Noor Andriana]]>
<![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.v4i3.2973
<![CDATA[Toko Ria Rasa Cake & Bake, Toko Nanis Cake & Bakery, and Samabread are the local UMKM located in North Bontang District, Bontang City. The purpose of this research is to find out and determine the appropriate competitive strategy for the three UMKM. This type of research is qualitative. Sources of research data are key informants and supporting informants. Data collection techniques in research are interviews and observations. The analysis technique used is SWOT analysis (IFAS, EFAS, SWOT Analysis Diagram, and SWOT Matrix). The result and conclusion from this research is that the target to be achieved is to open branches or shops in other places to expand the market. The products that are sold vary widely, ranging from sweet to salty, and there is bread made from natural ingredients without chemical food ingredients. The price of each bread also varies, which can cover various economic groups. The three UMKM do not mind the existence of competitors with big brand names as long as these brands can compete healthily. Strategies to survive during the Covid-19 pandemic are almost the same as maximizing online sales on social media, carrying out safe packaging by spraying disinfectants, and shipping using your courier or courier from outside. The strategy resulting from mapping the SWOT matrix for the three UMKM is the SO strategy.]]>
<![CDATA[Peran Literasi Keuangan dan Inklusi Keuangan Dalam Meningkatkan Penggunaan Financial Technology Pada UMKM ]]>
<![CDATA[Tiara Syahrani]]>;
<![CDATA[Endar Pradesa]]>
<![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.v4i3.2985
<![CDATA[The purpose of this study was to determine the role of financial literacy and financial inclusion in increasing the use of financial technology in MSMEs in Lubuklinggau City. The research method used is quantitative research where each variable is measured by a Likert scale. The number of samples in this study were 42 respondents, namely culinary MSMEs in Lubuklinggau City. Data collection techniques used in this study were document studies and questionnaires. The data analysis technique uses multiple linear regression with the help of SPSS. The results of the study show that financial literacy has a significant influence on financial technology, this is evidenced by the results of the t-test calculation which shows a significance value of 0.006 <0.05. Financial inclusion has a significant influence on financial technology, this is evidenced by the results of the t-test calculation which shows a significance value of 0.004 <0.05.]]>
<![CDATA[The The Influence of ROA, EPS and ROE Toward Stock Price on Before and During Covid-19 Pandemic ]]>
<![CDATA[Rozie Meidy]]>;
<![CDATA[Lisa Aulia Julica]]>
<![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.v4i3.3047
<![CDATA[This research aims to provide empirical evidence about the influence of return on asset, earning per share, return on equity on stock price the banking company listed on the Indonesia stock exchange. This research quantitative research, including the taking of the sample in this study using the method purposive sampling theuse 38 sample companies the bank which listed in BEI in the observation period 2018-2021. The collection of data on the research done by the method of study documentation with the collection of research data from the financial reports that have been published by object research.This study uses three hypotheses. Data analysis in this study with descriptive and multiple linear regression. The results showed that: (1) the return on asset has not influence on equity on stock price the banking company listed on the Indonesia stockexchange; (2) the earning per share has influence on equity on stock price the banking company listed on the Indonesia stockexchange and (3) the return on equity has influence on equity on stock price the banking company listed on the Indonesia stockexchange.]]>
<![CDATA[Pandangan Karyawan tentang Dukungan Organisasi: Penguatan Komitmen Organisasi atau Turnover Intention? ]]>
<![CDATA[Rahayu Mardikaningsih]]>
<![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.v4i3.3052
<![CDATA[Organizations need to retain employees who have high work results and productivity at work because these efforts will affect the operational efficiency of the organization. Employee commitment needs careful scrutiny for resource development programs to have high equity value in the future. However, many organizations have turnover intention problems. The existence of turnover intention is considered to have a bad quality on the relationship between parties. Dissatisfied workers are one of the causes and employees may have the impression that there is no organizational support so that workers' interests are met regarding task completion. This study was conducted with the intention of analysing and determining the relationship between perceived organizational support with commitment and turnover intention. Using a correlational approach survey method, the survey consisted of 72 employees as the survey sample. The findings of the study suggest that there is a strong positive correlation between organizational support and commitment but with turnover intention, the negative relationship is quite weak. This has been proven by the correlation test. The better the employees' impression of organizational support, the more their commitment increases and the less likely they are to move. Conversely, the lower the impression of organizational support for employees, the lower the commitment and the greater the turnover intention.]]>
<![CDATA[Analisis Faktor-Faktor Determinan yang Mempengaruhi Kualitas Audit ]]>
<![CDATA[Lisa Aulia Julica]]>;
<![CDATA[Rozie Meidy]]>
<![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.v4i3.3060
<![CDATA[The purpose of this study was to determine the determinant factors that influence audit quality at the Inspectorate Office of North Musi Rawas Regency. The research method used is quantitative research where each variable is measured by a Likert scale. The number of samples in this study were 40 respondents. Data collection techniques used in this study were document studies and questionnaires. The data analysis technique uses multiple linear regression with the help of SPSS. The results of the study show that auditor competence has a significant influence on audit quality, this is evidenced by the results of the t-test calculation which shows a significance. Organizational commitment has a significant influence on audit quality, this is evidenced by the results of the t-test calculation which shows a significance. Auditor experience has a significant influence on audit quality, this is evidenced by the results of the t-test calculation which shows a significance. Work motivation has a significant influence on audit quality, this is evidenced by the results of the t-test calculation which shows a significance.]]>
<![CDATA[Penggunaan Aplikasi Akuntansi Pada UMKM Kota Demak ]]>
<![CDATA[Herlinda Yuniar Adyarta]]>;
<![CDATA[Elen Puspitasari]]>
<![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.v4i3.3067
<![CDATA[Economic growth in a country is progress for that country. In Indonesia itself, one of the factors for economic growth comes from entrepreneurship. These activities are better known as MSMEs. Micro, Small and Medium Enterprises (UMKM) is an activity of business competition in various fields. The purpose of this study was to determine the effect of Business Scale, Company Age, Owner's Education, and Accounting Training have a significant influence on the variable Use of Accounting Applications in MSMEs. The sample is MSMEs in Demak Regency Centra Java. Sampling technique drawed bt using purposive sampling method and obtained 260 MSMEs. This study uses primary obtained by questionaire. Data were analyzed using Multiple Linear Regression Analysis method. The results of this study indicate that Business Scale, Company Age, Owner's Education, and Accounting Training have significant influence on the Use of Accounting Applications in MSMEs.The purpose of this study was to determine the effect of Business Scale, Company Age, Owner's Education, and Accounting Training have a significant effect on the variable Use of Accounting Applications in SMEs. The population in this study is MSMEs in Demak Regency, Central Java. The sampling technique was taken using a purposive sampling method to obtain as many as 260 UMKM. This study uses primary data obtained through questionnaires. Data were analyzed using the Multiple Linear Regression Analysis method. The results of this study indicate that Business Scale, Company Age, Owner's Education, and Accounting Training have a significant effect on the Use of Accounting Applications on UMKM.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Kinerja Karyawan Pada Usaha UMKM Pengolahan Perikanan ]]>
<![CDATA[Ian Nurpatria Suryawan]]>
<![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.v4i3.3086
<![CDATA[This study aims to obtain information on the influence of the selection system, training on employee performance mediated by communication in fisheries processing MSMEs. This type of research uses a descriptive quantitative approach and the method used is purposive sampling technique by distributing questionnaires to 59 MSME employees in fishery processing with a minimum working period of 2 years. The results of this study are the more selection systems, the lower the employee's performance. The more selection systems, the lower the communication, but not significantly. The more training, the less communication. The more training, the significantly increased employee performance. The more communication, the significantly increased employee performance. The selection system has no significant effect on employee performance if it is mediated by communication. Training has no significant effect on employee performance if it is mediated by communication.]]>
<![CDATA[The Effect of Service Quality and Price on Customer Satisfaction ]]>
<![CDATA[Kevin Indajang]]>;
<![CDATA[Vivi Candra]]>;
<![CDATA[Martin Yehezkiel Sianipar]]>;
<![CDATA[Lenny Dermawan Sembiring]]>;
<![CDATA[Sudung Simatupang]]>
<![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.v4i3.3090
<![CDATA[Consumer satisfaction is the most dominant factor in meeting one of the needs of consumers and factors that can meet consumer satisfaction include service quality and price. Research conducted at Ayam Geprek Idola Pematang Siantar City, the results of the study with the help of SPSS found that the intrument of research variables had valid and reliable criteria. For the coefficient of determination, strong correlation results from service quality and price to consumer satisfaction and have a positive direction coefficient of service quality and price to consumer satisfaction. The results of the hypothesis found that service quality has a positive and significant effect on customer satisfaction, price also has a positive and significant effect on customer satisfaction. With good service quality and good and affordable prices, it will be able to generate customer satisfaction.]]>
<![CDATA[Factors Influencing Local Government Financial Performance ]]>
<![CDATA[Wiwik Andriani]]>
<![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.v4i3.3094
<![CDATA[This study aims to examine: The effect of local revenue, balancing funds, and capital expenditures on the financial performance of local governments. The population in this study were all local governments in West Sumatra Province, which consisted of 19 regencies and cities. The sample in this study amounted to 19 districts/cities. The data analysis techniques are descriptive statistics, multiple regression analysis, classical assumption test, hypothesis test, and R square test. The results showed that: regional income has a negative effect, the balanced fund has no effect, and capital expenditure has no impact on the financial performance of local governments.]]>
<![CDATA[Bankcrupty Analysis of Manufacturing Companies Registered on the Jakarta Islamic Index (JII) Based on the Altman Z-Score Method for the 2019-2021 Period ]]>
<![CDATA[Sohibi Putri Siregar]]>;
<![CDATA[Nurlaila Nurlaila]]>
<![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.v4i3.3127
<![CDATA[When costs exceed income, one of the most frequent issues a firm faces is bankruptcy. Analyzing the index of income and spending is crucial for a business to avoid bankruptcy. The goal of this study is to examine manufacturing businesses that are listed on the Jakarta Islamic Index (JII) that have filed for bankruptcy between 2019 and 2021. Using a population of 30 manufacturing enterprises that are registered on JII, this study employs a quantitative descriptive research design. Next, three sample companies—PT Indofood CBP Sukses Makmur Tbk, PT Unilever Indonesia Tbk, and PT Kalbe Farma Tbk—were collected using the purposive sampling approach utilized in this study. The data analysis approach employs five variables with the Altman Z-score method. The study's findings indicate that PT Indofood CBP Sukses Makmur Tbk has faced significant financial difficulties in the last period (2021). Later, PT Unilever Indonesia Tbk, which was also dealing with severe financial issues, experienced the same scenario. This firm, in contrast to PT Kalbe Farma Tbk, is regarded as safe because it has no issues with its financial situation.]]>
