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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 5 Documents
 1 
Search results for , issue "Vol 5 No 3 (2024): February 2024" : 5 Documents clear
Analisis Kinerja Keuangan Pada Industri Pertahanan Setelah Penambahan Penyertaan Modal Negara (PMN) Purbaningrat, Bagaskara Wahyu; Deksino, George Royke; Sudiarso, Aries
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 3 (2024): February 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i3.4716

Abstract

Law of the Republic of Indonesia Number 16 of 2012 on Defense Industry, Article 51 paragraphs 1 and 2, states that the government can inject capital as an investment for the development and increase in production capacity of the Defense Industry owned by the state. One of the state-owned Defense Industry entities is PT PINDAD. State Capital Participation (PMN) is a government investment in State-Owned Enterprises (BUMN) or Limited Liability Companies (PT) with the aim of increasing business capacity and capital structure. Although ideally the financial performance of BUMN improves after receiving PMN, in reality, some BUMN still incur losses. This research is conducted to examine the impact of PMN on the Defense Industry, especially PT PINDAD. This quantitative study uses numerical data from 2014-2019 with horizontal analysis to compare the financial ratios of PT PINDAD during that period. The results showed an improvement in the company's financial condition after receiving PMN, this can be seen from the increase in graphs and trends after 2015 and a significant increase in 2017 because in 2017, PT PINDAD received cash in the amount of Rp. 1,009,025,941,823, but in 2015 there was a decrease in several ratios, due to the disbursement of PMN at the end of the year which requires an appropriate allocation policy.
Analisis Pengaruh Ekspor, Impor, Kurs, Investasi, dan Belanja Negara Terhadap Pertumbuhan Ekonomi di Indonesia Martinus, Titan; Budiman, Johny
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 3 (2024): February 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i3.4728

Abstract

Economic growth is an important indicator in calculating and analyzing a country's development progress. This research aims to test and analyze how important export, import, currency, investment and government spending factors are to economic growth in Indonesia. This research uses secondary data with data in the form of time series originating from several official websites of Indonesian government inst. The data management method uses panel data regression with a fixed effect approach in the 2018-2022 time period with calculating total 60 data within quarter every year in 2018-2022. The results of this research show that the variables exports, investment and state spending have a significant effect on economic growth, while the import and currency variables do not have a significant effect on economic growth.
Pengaruh Biaya Operasional Pengiriman dan Pendapatan Terhadap Kinerja Keuangan N, Nurmuthmainna; Idris, Rabihatun; Tangngisalu, Jannati; Ikbal, Muhammad
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 3 (2024): February 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i3.4729

Abstract

This study aims to analyze the influence of delivery operational costs and revenue on the financial performance of PT Sulawesi Mitra Rajawali. The company operates in the logistics and delivery sector in Sulawesi, Indonesia. Financial data from previous years were analyzed to evaluate the impact of delivery operational costs and revenue on the company's financial performance. The research method used is multiple linear regression analysis. The analysis results indicate that delivery operational costs have a significant impact on the company's financial performance, with an increase in operational costs negatively affecting profitability. On the other hand, revenue has a significant positive influence on financial performance, where an increase in revenue enhances the company's profitability. The findings of this research can provide valuable insights for the management of PT Sulawesi Mitra Rajawali in decision-making related to controlling delivery operational costs and increasing revenue to improve the company's financial performance. Additionally, this research can also serve as a reference for similar companies in the logistics and delivery industry facing similar challenges in managing operations and optimizing their revenue.
Pengaruh Karakteristik Perusahaan dan Auditor terhadap Keterlambatan Audit dengan Kualitas Audit sebagai Variabel Moderasi Susanto, Androni; Serly, Serly; Karen, Karen
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 3 (2024): February 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i3.4762

Abstract

This research was conducted to determine the influence of company and auditor characteristics on audit report lag, moderated by audit quality. The population in this study is all consumer cyclicals and non-cyclicals sector companies listed on the IDX for the period 2018 to 2022. Purposive sampling technique is one of the techniques used when determining the sample, and there are 151 entities that meet the criteria that have been determined with a period of five years, so the number of samples produced was 755 samples. Then there are 74 outlier data that will be deleted, so the total 681 samples were tested in this research. The Moderating Regression Analysis (MRA) method was used to analyze the data in this research. The results of this research indicate that audit committee effectiveness, auditor reputation, accounting complexity, and financial condition do not significantly influence audit report lag. Profitability has a significant negative effect and audit tenure has a significant positive effect on audit report lag. Audit quality unable to moderate the influence of the independent variable on the dependent variable.
Determinasi Faktor dalam mempengaruhi Kinerja Sistem Keuangan Desa (SISKUEDES) Nst, Anggi Pratama; Malikhah, Ikhah; Aulia, Yurika
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 3 (2024): February 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i3.4958

Abstract

The research aims to analyze the factors that influence the Performance of the Village Financial System (SISKEUDES) in Tanjung Pura District, Langkat Regency in terms of the variables Quality of Village Apparatus, User Involvement, Top Management Support and Supporting Facilities. Research Methods in research use an Associative Approach. The population in this research is all village officials in Tanjung Pura District who use the SISKUEDES application. The sample in the research was 3 people consisting of the Village Head and Head of Financial Affairs and Financial Affairs Staff in 18 Villages, totaling 54 respondents. Data Collection Techniques Use Questionnaires which are distributed to Respondents for 1 day. The research results simultaneously show that the Quality of Village Apparatus, User Involvement, Top Management Support and Supporting Facilities have a positive and significant effect. Meanwhile, partially, the research results show that the quality of village apparatus, user involvement and supporting facilities have a positive and significant effect on SISKEUDES performance. Top Management Support has no effect on SISKEUDES Performance.

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