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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 33 Documents
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Search results for , issue "Vol 5 No 1 (2023): August 2023" : 33 Documents clear
Pengaruh Ukuran Kantor Akuntan Publik, Likuiditas, dan Profitabilitas Terhadap Audit Delay Mhd Hasan Pasaribu; Riva Ubar Harahap
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.3460

Abstract

This study aims to analyze the factors that affect audit delay in the form of KAP size, liquidity, and profitability. The type of research itself is associative with a sample of 17 property and real estate companies listed on the Indonesia Stock Exchange (IDX). The selection of this case is based on the pandemic conditions that hit the entire world in the period 2019 to 2021 where investment focused a lot on sectors that are more crucial than investment in property and real estate, so curiosity arose about the impact of the pandemic on this sector, especially in its changes. The research was conducted on the Indonesia Stock Exchange (IDX) located in the city of Medan so that it can be understood that the data used is secondary data / not raw data. The data used in this study is a time series covering 2019 to 2021 totaling 51 data. Data analysis analysis techniques use logistic regression analysis which includes Partial Model Significant Test, Simultaneous Testing (Omnibus). The results of the research conducted showed that: 1) The size of the KAP did not have a significant effect on the audit delay; 2) Liquidity has no significant effect on audit delay; and 3) Profitability does not affect audit delay, but all three simultaneously affect audit delay in property and real estate sector companies that have been listed on the Indonesia Stock Exchange.
Pengaruh Debt Default, Pertumbuhan Perusahaan, dan Solvabilitas terhadap Opini Audit Going Concern Mhd. Husein Pasaribu; Riva Ubar Harahap
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.3461

Abstract

Annual financial statements are a means of publication that can be used by every business management in informing the company's financial condition to interested parties, this is certainly needed to create transparency between business management and stakeholders in the community, including matters related to the receipt of going concern audit opinions issued by independent auditors. The purpose of this study is to analyze what factors can influence the going concern audit opinion seen in terms of debt default, company growth, and solvency owned by a company. With a sample of 26 companies engaged in property and real estate listed on the Indonesia Stock Exchange (IDX), this study will use a quantitative-associative approach with the analytical technique used is logistic regression analysis that utilizes supporting tools in the form of statistical software in the form of SPSS. This study will use time-series data where the period of years to be observed is from 2019 to 2021, thus the amount of data to be processed and analyzed will total 78 raw data. The results obtained in this study included 26 companies sampled in the study, 19 of which received a going concern audit opinion with determinants that influence it, including: 1) Debt default has no effect on the going concern audit opinion (significance value 0.196 (greater than 0.05)); 2) Company growth has no effect on the going concern audit opinion (significance value 0.646 (greater than 0.05)); and 3) Solvency affects the going concern audit opinion (significance value 0.023 (less than 0.05)). In addition, if analyzed together, the three determinants still do not show a significant influence on the going concern audit opinion variable, it can be seen from the significance value of 0.055 (greater than 0.05) in companies engaged in property and real estate listed on the IDX.
The Influence of Financial Literacy and Consumptive Behavior on Indebted Behavior of Housewives Siti Revina Agustine; Mardiana Mardiana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.3514

Abstract

The increase in economic development has led to a rise in household needs, particularly in consumptive and lifestyle aspects. Unfortunately, this trend often overlooks individuals' financial conditions, compelling them to rely on debt as a means to fulfill unmet needs. Consequently, this behavior becomes ingrained and habitual. This article aims to explore the impact of financial literacy and consumptive behavior on the indebtedness of housewives who generate their own income. To achieve this objective, the study adopts a descriptive quantitative approach. The target population consists of housewives residing in Purwodadi Village, Blimbing District, Malang City, who possess their own source of income and have incurred consumer debt. Probability sampling techniques, coupled with the Slovin formula, are employed to select the sample. Data analysis is conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 3.0 software. The analysis comprises both outer model and inner model analyses. The findings of this study reveal that financial literacy exerts a positive and significant influence on debt behavior. This is evidenced by a t-statistic value of 3.984, exceeding 1.96, and a p-value below 0.05. Similarly, consumptive behavior demonstrates a positive and significant impact on debt behavior, supported by a t-statistic value of 7.094, surpassing 1.96, and a p-value below 0.05. In conclusion, the research findings indicate that both financial literacy and consumptive behavior significantly contribute to the indebtedness of housewives with independent income. By understanding the implications of these factors, policymakers, financial institutions, and individuals can develop strategies to promote responsible financial management and mitigate excessive debt accumulation among this specific demographic.
Adopsi Belanja Online selama Pandemi Covid-19: Pengujian Model Unified Theory of Acceptance and Use of the Technology pada Generasi Z Felix Thaddeus Christianto; Rully Arlan Tjahyadi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.3594

Abstract

The COVID-19 pandemic has created a new reality in terms of shopping, including consumption patterns among Generation Z. The pandemic has shifted offline shopping to online platforms by leveraging technology. This research aims to examine the influence of the Unified Theory of Acceptance and Use of Technology (UTAUT) model on behavioral intention. This study also investigates the impact of COVID-19 fear on behavioral intention. The respondents in this study are from Generation Z, and the sample size consists of 259 participants. Data collection for this research is conducted using a questionnaire. Validity, reliability, and classical assumptions tests are performed prior to hypothesis testing. Hypothesis testing is done using multiple linear regression analysis. The results of this study indicate that the variables of performance expectancy, effort expectancy, social influence, facilitating conditions, as well as COVID-19 fear, collectively and partially, significantly influence behavioral intention. The recommendations for future researchers are to include a broader range of variables that may influence behavioral intentions beyond the variables examined in this study and to test the use behavior. Subsequent studies are expected to expand the geographical scope to encompass regions that may possess diverse cultures and characteristics in responding to technological advancements.
Pengaruh Kualitas Produk, Kualitas Layanan, Harga Terhadap Minat Beli Ulang Melalui Keputusan Pembelian Produk Thrifting Store Swoosh Muhammad Astrickosyah Daffa Pratama; Ana Noor Andriana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.3608

Abstract

The price offered is also not far from the price of new clothes but people's interest in buying is very high. This study aims to examine the impact of service quality, product quality, and price on purchasing decisions through repurchase intention to ensure the long-term sustainability of Thrifting Swoosh stores. This study applies a type of descriptive statistical quantitative approach. The number of samples is 100 respondents using the Lameshow formula method. Primary data comes from filling out questionnaires, and secondary data is obtained through documents or other individuals. The researcher analyzed the data using the Inferential Analysis Test of the Outer and Inner models, then carried out a Hypothesis Test using the t-test statistic. The results of this study, H1 stated that the product quality variable did not have a significant effect on purchasing decisions. H2 stated that the service quality variable has no significant effect on purchasing decisions. H3 stated that the price variable has a significant effect on purchasing decisions. H4 can be stated that the purchase decision variable has no effect on repurchase intention. It can be concluded that product quality has no significant effect on purchasing decisions. Service quality and price have no significant effect on consumer buying interest at Thrifting Swoosh stores.
Pengaruh Modal Kerja Usaha dan Kualitas Produk Bakso Terhadap Pendapatan UMKM Ayu Wandira; Vidya Fathimah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.3615

Abstract

The purpose of this research is none other than to find out the income level of Takasimurah fried meatball MSMEs in 2020-2022 by paying attention to business working capital and product quality. The benefit of this research is that both the community and MSME actors can consider the efforts to formulate a plan in determining decisions on working capital and product quality related to the achievement of income that MSMEs want to obtain. Research location on Jalan. Primary Source Medan Amplas District. The object of research is the financial reports and UMKM customers of Taksimurah fried meatballs. This research approach is descriptive quantitative. Descriptive quantitative research is a research method that shows the results of a collection of quantitative or statistical data such as an as-is survey. The test results obtained Tcount working capital 3.879 > Ttable 2.011 and Tcount product quality -0.337 <Ttable 2.011 thus for the partial only the working capital variable had a positive effect on the income variable, while the product quality variable had no effect on income. Then test F, Fcount is 6.533> from Ftable 4.79. shows that the variables (X1) and (X2) simultaneously (simultaneously) have a positive effect on income in MSMEs. Continuing the multiple linear test results of the variables x1 and x2 affect/give an impact of 46.4%.
Determinan Faktor yang Mempengaruhi UMKM Menggunakan E- Commerce Sebagai Media Pemasaran Neni Sri Wahyuni; Muhammad Nelson Pinem; Sri Rahayu; Azwansyah Habibie; Suginam Suginam; Anggia Sari Lubis
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.3627

Abstract

Development of technology today makes it easy to access information via the internet. The development of the internet affects the life of people who live side by side with gadgets and the internet. E-commerce is a model in the process of buying and selling products or services through the internet network. Current technological developments open wider market opportunities for MSMEs. The use of technology is a challenge for MSMEs to survive in the current industrial era 4.0. The main function of using technology is to facilitate every transaction made. This study aims to examine and explain the determinant factors (utility, convenience, attitudes, subjective norms, behavioral control) that influence MSMEs to use e-commerce as a marketing medium in Medan City. This research was conducted on MSMEs that are members of the Indonesian Women Entrepreneurs Association (IWAPI) using the through questionnaire method, the researchers obtained 100 respondents. The results obtained using SPSS with the validity test, reliability test, classical assumption test, multiple linear regression, and hypothesis testing can be concluded through the t test that, usefulness variables, attitude variables, subjective norm variables, behavioral control variables do not affect the use of e- commerce for IWAPI-assisted MSME actors, while the convenience variable affects the use of e-commerce for IWAPI-assisted MSME actors.
The Analisis Efektivitas dan Efisiensi Pengelolaan Keuangan Guna Menilai Kinerja Keuangan Sekolah Dasar Halimah Al Zaqi Sembiring; Riandani Rezki Prana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.3673

Abstract

The purpose of this study was to analyze the financial performance of the Uli Arga Marindal Integrated Islamic Elementary School for the January-June and July-December 2022 periods using a qualitative approach. The data sources used are primary data, namely interviews, documentation and in-depth observation as well as secondary data with literature review related to the analysis of effectiveness and efficiency. The results of the research analysis show that financial performance in a state of Effective Financial Management is going well, positive contributions from schools and the community, financing is obtained from income (SPP and BOS/Others). Regular monitoring to encourage effectiveness and minimize financial fraud. Evaluation and accountability form the basis for future planning. The effectiveness ratio was 76.39% (less effective), increasing in the next period to 91.52% (effective). First financial ratio efficiency analysis: Liquidity, schools are declared liquid but fail to optimally utilize current assets or detect idle funds. Activity ratios: TAT and WCT show a lot of funds invested in fixed assets and crises; While FAT is in good condition. Efficiency analysis also uses efficiency ratio: revenue efficiency of 65.7% (quite efficient) and 47.77% (efficient) in the following period. The last operational efficiency ratio was 123.76% (inefficient) and increased to 52.42% (quite efficient) in the following period. This research still has many limitations, the object is only SD IT Uli Arga, limited effectiveness and efficiency of financial management in the two previous periods. So that the research results cannot be globalized, it is hoped that further researchers will extend the research period in order to get maximum results. SD Uli Arga should start developing cooperatives as an additional source of income, pay attention to the use of current assets and fixed asset investments, in order to increase effectiveness and plan for better efficiency
Pengaruh Gaya Hidup, Brand Trust, Kualitas Pelayanan Terhadap Keputusan Pembelian Pada Tokopedia Muhammad Irfan Asmi; Muhammad Zaini
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.3688

Abstract

Company in Indonesia, Tokopedia offers a platform for consumers and sellers to do business online. This research was conducted to find out how lifestyle, brand trust, and service quality influence purchasing choices, purchasing decisions using a quantitative approach with a survey conducted using the Google Form. The research sample was selected as many as 100 respondents or an unknown population using the non-purposive sampling technique in the Leweshow formula. Methods of analysis of data testing using validity test, reliability test, classical assumption test, multiple linear regression test, and hypothesis testing are used to assess the research data collected. The results of this study are that lifestyle variables have a positive and significant effect on purchasing decisions then the brand trust variable has no positive and significant effect on purchasing decisions and the service quality variable has a positive and significant effect on purchasing decisions. In addition, based on the SPSS output results, lifestyle variables, brand trust, service quality have a significant simultaneous effect on purchasing decisions at Tokopedia in Samarinda City
Pengaruh Pengetahuan Keuangan, Financial Confidence, dan Moderasi Sumber Pendapatan terhadap Perilaku Keuangan Karyawan Swasta Joshua Tiento; Muhadjir Anwar
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.3696

Abstract

The pace of change in the era of globalization has brought the world economy including Indonesia to develop very rapidly. These developments affect the human mindset to follow trends that occur and will lead to consumptive financial behavior. Financial behavior related to the use of wages earned by the community is used more to meet their consumption needs than to save. This study aims to analyze the effect of Financial Knowledge and Financial Confidence on Financial Behavior with Source of Income as a moderating variable. The population in this study are private employees in the city of Surabaya. The sampling technique used purposive sampling method with determining the number of samples calculated using the slovin formula and producing a total of 100 respondents. The data collection technique used a questionnaire which was then carried out by data analysis techniques using Partial Least Square (PLS). The results of this study indicate that: (1) Financial Knowledge has a significant positive effect on Financial Behavior, (2) Financial Confidence has a significant positive effect on Financial Behavior, (3) Source of Income has a non-significant effect in moderating the effect of Financial Knowledge on Financial Behavior, (4) Source of income has a significant negative effect in moderating the effect of Financial Confidence on Financial Behavior.

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