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[Analisis Strategy Interactive Marketing Pada Produk Tabungan Elemen IFAS dan EFAS Memanfaatkan Metode SWOT ]]>
<![CDATA[Husni Mubarok]]>;
<![CDATA[Hendra Lesmana]]>;
<![CDATA[Bayu Purnama Putra]]>;
<![CDATA[Azizah Mursyidah]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v5i2.3468
<![CDATA[Channeling funds in sharia marketing requires a very mature and accurate strategy because the sales strategy is a consolidated element of the business strategy for sharing the benefits of a management business entity. Actual trade strategy activities in achieving the goals of the institution can be carried out actively, clearly and logically about product brands in a turbulent business. The technique of collecting primary data and secondary data is a mixed method descriptive combination of quantitative and qualitative which aims to determine the elements of IFAS and EFAS by utilizing the SWOT method to determine company strategy. The results of research on PT BSI Tbk product elements IFAS functioning strategy strength opportunities 3.16 minimizing weakness opportunities strategy 2.77 in funding products have good potential in attracting new prospective customers supported by the development of modern market share supported by its sophisticated technology. The EFAS element uses a strategy of strength treaths 3.57 minimizes weakness strategies 3.18 makes it easy for customers to make transactions in cash or non-cash, in interacting marketing employees with customers must be well established and friendly, when customers ask for explanations that are easy to understand by these customers, in promoting and socializing funding products must be understood by ordinary people because there are still many people who do not understand sharia products, the majority of Muslims in Indonesia will be good at developing sharia trends.]]>
<![CDATA[Pelaksanaan Sustainability Report Berdasarkan GRI Standards Guidelines Pada Perusahaan Manufaktur di Indonesia ]]>
<![CDATA[Widya Ananda]]>;
<![CDATA[Hafid Aditya Pradesa]]>;
<![CDATA[Reni Wijayanti]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v5i2.4299
<![CDATA[The primary objective of this study is to conduct an analysis of sustainability reports based on the GRI Standard Guidelines among manufacturing companies listed on the Indonesia Stock Exchange (IDX). The study focuses on sustainability reports for the years 2019-2021, which were consecutively published on the official websites of the selected manufacturing companies. Employing a purposive sampling technique, a total of 21 manufacturing companies were included in the study, covering three distinct research periods, thereby resulting in the analysis of 63 data units. The research methodology involves descriptive statistics and utilizes quantitative content analysis methods. The findings of this study reveal that, during the 2019-2021 timeframe, none of the manufacturing companies listed on the IDX have provided comprehensive disclosure of all 89 GRI Standard indicator items in their sustainability reports. Furthermore, when categorizing the implementation levels of sustainability reports as "below average" or "above average," based on a comparison of the average index values among individual companies and all manufacturing companies, it is evident that larger-scale companies (with a market capitalization exceeding IDR 10 trillion) in the "above average" category have exhibited better adherence to sustainability reporting practices compared to smaller-scale companies (with a market capitalization below IDR 10 trillion). Additionally, the analysis indicates that the implementation of economic, environmental, and social aspects of sustainability reporting has shown steady improvement over the years among manufacturing companies. This suggests that while there has been progress, some companies are still not fully aligning with GRI Standards in their reporting practices.For future researchers, it is recommended to extend the analysis to cover a minimum of five reporting periods (years) to gain a more precise understanding of the evolving trends in sustainability reporting implementation. This expanded timeline will enable researchers to assess the progress made by companies in adapting their sustainability reports to conform with GRI Standards more accurately.]]>
<![CDATA[Determinan Mempengaruhi Kebijakan Hutang Perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia ]]>
<![CDATA[Wardah Diya Khumaira]]>;
<![CDATA[Amrizal Amrizal]]>;
<![CDATA[Masriyanda Masriyanda]]>;
<![CDATA[Yofnedi Yofnedi]]>;
<![CDATA[Sri Setia Ningsih]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v5i2.4345
<![CDATA[The aim of this research is to prove the influence of free cash flow, asset structure and sales growth on debt policy partially and simultaneously. The research design uses quantitative descriptive, the research variables consist of three independent variables, namely the free cash flow variable, asset structure variable, and sales growth while the dependent variable is debt policy. The research data is secondary data consisting of financial reports of food and beverage sub-sector companies from 2019 to 2022 which are listed on the Indonesian stock exchange. The sample collection technique uses purposive sampling technique. The research uses multiple linear regression analysis. The research results prove thatvariable The variable Variable Based on the results of the F test, the significance value is 0.000<0.05 and the calculated F is greater than F table 18.725>2.712, meaning that simultaneously free cash flow, asset structure and sales growth have a significant effect on debt policy. The magnitude of the influence of the three Independent variabel is 40.1%.]]>
<![CDATA[Pengaruh Jumlah Uang Beredar, Ekspor, Impor dan Inflasi Terhadap Produk Domestik Bruto ]]>
<![CDATA[Cahyani Islamiah]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v5i2.4347
<![CDATA[This research aims to determine the effect of money supply, exports, imports and inflation on gross domestic product. The research method uses quantitative with secondary data. Sampling used purposive sampling. The sample used in this research is Central Statistics Agency data, www.statistik.kemendag.go.id and www.bi.go.id for the 2012-2020 period, totaling 36 months. The analysis used is Multiple Linear Regression Analysis. This research was assisted by the SPSS 26 program. The results of the research showed that the T test with the money supply variable t was calculated at 3.543>1.69726 t table so that the money supply variable had a positive and significant influence on gross domestic product. The calculated export variable t is 3.729>1.69726 t table so that the export variable has a positive and significant influence on gross domestic product. The import variable t count is 1.414<1.69726 t table so that the import variable has a negative and insignificant influence on gross domestic product. The t calculated inflation variable is 41.407>1.69726 t table so that the inflation variable has a positive and significant influence on gross domestic product. The variables of money supply, exports, imports and inflation together have an influence on gross domestic product.]]>
<![CDATA[Akuntabilitas dan Transparansi Laporan Keuangan Terhadap Keputusan Membayar Zakat dengan Kepercayaan Sebagai Variabel Intervening ]]>
<![CDATA[Sitti Marwa Kharie]]>;
<![CDATA[Sahril R Torano]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v5i2.4357
<![CDATA[The main objective of this research is to answer the problem formulation of whether transparency and accountability of financial reports influence payment decisions at Amil Zakat Infaq and Shaddaqah (LAZIS) institutions in Ternate City. This research was also conducted to test whether trust can be a moderating variable between transparency and accountability of financial reports and influencing zakat payment decisions. A quantitative approach was used to answer the research objectives. Primary data was collected by distributing questionnaires online and offline to muzaki, who pay zakat through LAZIS, which the government manages in Ternate City. A total of 185 samples were collected during the research period. Variance-based partial least squares structural equation modelling (PLS-SEM) was used for data analysis using SmartPLS. The research results show that trust is an essential variable influencing Muzaki's decision to pay zakat in LAZIS Ternate City with (β 0.558, t 9.671, p-value 0.000). Accountability is proven to influence Muzaki's trust with (β 0.271, t 3.641, p-value 0.000). Transparency was also proven to significantly influence Muzaki's trust with (β 0.185, t 2.523, p-value 0.012). An interesting finding from this research is that accountability and transparency do not directly influence the decision to pay zakat but have an indirect influence, namely through trust.]]>
<![CDATA[Persepsi Teknologi Informasi, Persepsi Kemudahan, Persepsi Kegunaan Terhadap Kepuasan Penggunaan E-wallet ShopeePay ]]>
<![CDATA[Andi Aulia]]>;
<![CDATA[Tuti Wediawati]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v5i2.4378
<![CDATA[This research aims to determine the influence of perceptions of information technology, perceptions of convenience, perceptions of usefulness on satisfaction with using the ShopeePay e-wallet, both simultaneously and partially. The sample in this study was 100 respondents and the data collection technique used a survey technique using a questionnaire. Sampling was carried out using a non-probability sampling technique which was used with purposive sampling. The research results show that simultaneously the variables perception of information technology, perception of convenience, perception of usefulness have a significant influence on satisfaction with using the ShopeePay e-wallet. Then, partially, the variable perception of information technology has a significant effect on satisfaction with using the ShopeePay e-wallet with a significance level of <0.001, the variable perception of convenience partially shows a significant effect on satisfaction with using the ShopeePay e-wallet with a significant level of 0.002, and the variable perception of usefulness partially shows that it has no significant effect on satisfaction with using the ShopeePay e-wallet with a significance level of 0.101. The large influence of perception of information technology, perception of convenience, perception of usefulness on ShopeePay e-wallet satisfaction is shown by the coefficient of determination of 0.615 or 61.5% where the ability of the independent variables in this research is perception of information technology, perception of convenience, perception of usefulness together. The same thing in explaining satisfaction with using the ShopeePay e-wallet as the dependent variable is 0.615 or 61.5%, while the remaining 38.5% is influenced by other variables outside the regression model of this research]]>
<![CDATA[Pengaruh Kesadaran Wajib Pajak Terhadap Preferensi Risiko Sebagai Variabel Moderasi ]]>
<![CDATA[Oktafiana Akmal]]>;
<![CDATA[Zulia Hanum]]>;
<![CDATA[Widia Astuty]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v5i2.4389
<![CDATA[This stludy aims tlo examine andl analyze thle eflfect of taxplayer awarelness, tax klnowledge anld tax sanctions on individual talxpayer compliance with risk preference als a modlerating variablle at KPlP Pratama Medan Timur. The compliance rate of individuall taxpayers lat KPP Plratama Timur will decrease in 2022 by 85%. The type of research in this study is associative quantitative using data collection techniques with survey methods using questionnaires at KPlP Prlatama Mleldan Timur lJl. Suklamulia lNo. 17 A , Kelc. Medan Maimun, Indlonesia The methodl of deterlmining the slample with the slovin formula. The population of this research is 150,440 ltaxpayers while the rlesearch samplel is 100 relspondents. The data is processed using the SElM method wlith the help lof the Smart PLS alnalysis tool. Tlhe results of thlis study ilndicate that: (1) Taxlpayer awarenelss, tax knowledge and tax sanctions affect taxpayer compliance; (2) Risk preference does not moderate thel influence lof taxpayer lalwareness on taxplayer compliance and Risk preference moderates the influence of tax knowledge and tax sanctions on taxpayer compliance. For this reason, lit is hoped thatl KPP Pratamal Medan Timurl will further increase taxpayer awareness beyondl the ldesired standards so thatl later it willl be ablel to influencel taxpayers tol increase taxpayer lcompliance.]]>
<![CDATA[The Effect of Sharia Financial Literacy, Perceived Usefulness, Perceived Ease of Use on Online Waqf Decisions ]]>
<![CDATA[Muhamad Nahid]]>;
<![CDATA[Nihayatul Maskuroh]]>;
<![CDATA[Wazin Wazin]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v5i2.4423
<![CDATA[The potential for cash waqf in Indonesia is very large, but until now the collection of waqf funds is still not optimal. Online waqf in Indonesia is an alternative solution to this potential demand. Online waqf has its own challenges. Therefore, it is important for stakeholders such as nadzirs and the government to know the factors that influence people's interest in waqf. This study uses the Structural Equation Modeling (SEM) method with the subject of wakif studies in the Banten region. Then, the research sample was taken based on the accidental sampling technique. Data analysis was carried out with SmartPLS 3.0 software by analyzing the outer and inner models. This study found that the Islamic financial literacy variable and the perceived usefulness variable had no significant effect on trust with a t-count of 0.968 ≤ t-table 1.65, p-value 0.334 ≥ 0.1. Then, the trust variable has a positive and significant effect on the cash waqf decision variable with t-count 10.629 ≥ t-table 1.65, p-value 0.000 ≤ 0.1. This study found that the Islamic financial literacy and the perceived usefulness variable also has no significant effect on trust. Then the trust variable also has a positive and significant effect on the cash waqf decision variable. The results of this study found that the variables that have the greatest influence on endogenous variables (decisions) are trust compared to Islamic financial literacy, perceived benefits, and perceived ease of use. These results can be seen in the calculation of β the biggest trust variable followed by other variables, namely Islamic financial fraud on perceived benefits, and Islamic financial fraud on perceived ease of use. The results of this research can be used as input and add new perspectives for waqf management institutions that have online platforms.]]>
<![CDATA[Determinant Factors on Intentions to Purchase Imported Food Products with Halal Labels ]]>
<![CDATA[Nanah Sujanah]]>;
<![CDATA[Jakaria Jakaria]]>;
<![CDATA[Najmudin Najmudin]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v5i2.4455
<![CDATA[This research aims to determine the influence of country of origin on intentions to purchase imported food products labeled halal and the influence of halal awareness on intentions to purchase imported food products labeled halal. The method used in this research is descriptive quantitative, with a population of the entire Serang City community. The sampling technique uses Ferdinand's theory, multiplying the overall indicators of all variables by a number between 5 and 10, based on the calculation results, a total of 110 samples/respondents for this research are obtained. The data collection technique uses a questionnaire. Data were processed using Smart PLS 3.2.9 software and analyzed using the structural equation modeling (SEM) method with a partial least squares (PLS) approach. The results of this research show that the Country of origin has a significant positive effect on the intention to purchase imported food products labeled halal. Halal awareness has a significant positive effect on the intention to purchase imported food products labeled halal.]]>
<![CDATA[Peningkatan Purchase Intention Dalam Peran e-WOM dan Celebrity Endorser Pada Produk Skincare Internasional ]]>
<![CDATA[Caroline Marninda]]>;
<![CDATA[Erilia Kesumahati]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v5i2.4465
<![CDATA[This research was conducted to determine the impact of e-WOM and celebrity endorsers in influencing purchase intention, which is consumer behavior in showing interest in purchasing international skincare brands mediated by brand awareness which focuses on the people of Batam City. The variables tested in this study include e-WOM, celebrity endorser, purchase intention, and brand awareness. This study tested 244 out of 267 respondent data with the help of the SmartPLS application. After the data was analyzed with the application, several tests were carried out to obtain the required research results. The results of the analysis state that e-WOM and celebrity endorsers can influence brand awareness positively as evidenced by the t-statistic value which reaches more than 1.96 and the p-value which is less than 0.05. E-WOM, celebrity endorsers, and brand awareness have also been proven to be able to influence purchase intention positively. The mediating role of brand awareness is proven to have a positive influence between the relationship between e-WOM and purchase intention. However, mediation by brand awareness does not have a significant influence on the relationship between celebrity endorsers and purchase intention, as evidenced by the t-statistic value which does not reach 1.96 and the p-value which is more than 0.05.]]>
