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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 8 Documents
 1 
Search results for , issue "Vol 5 No 4 (2024): May 2024" : 8 Documents clear
Analisis Transparansi dan Akuntabilitas Pengelolaan Dana Zakat Yayasan Dana Sosial Khumairoh, Dzurorin; Rahman, Taufiqur
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 4 (2024): May 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i4.5002

Abstract

This research is motivated by several studies stating that transparency and accountability in the management of zakat funds have a positive correlation with the trust of the muzakki. However, understanding regarding the effectiveness of fund utilization, program sustainability, and openness in reporting is still limited. This study aims to fill this gap by analyzing these aspects to provide a comprehensive overview of the implementation of transparency and accountability in the management of zakat funds at LAZNAS Yayasan Dana Sosial Al-Falah Surabaya. The method used is descriptive analysis, data collected through semi-structured interviews, documentation, and observation. Data analysis techniques in this study involve data reduction, data presentation, and conclusion drawing processes. The research results show that Yayasan Dana Sosial Al-Falah Surabaya has successfully implemented the principles of transparency and accountability. Transparency is evidenced by the ease of accessing all information regarding financial reports and implemented programs. Meanwhile, in terms of accountability, Yayasan Dana Sosial Al-Falah Surabaya demonstrates compliance with the procedures for preparing financial statements in accordance with the principles of the Financial Accounting Standards (PSAK) 109.
Pengaruh Biaya Lingkungan, Kinerja Lingkungan, dan Kepemilikan Asing Terhadap Kinerja Keuangan Perusahaan Wicaksono, Crescentiano Agung
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 4 (2024): May 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i4.5066

Abstract

The food industry is not only responsible for providing food resources but also has significant impacts on the environments. This article discusses the challenges faced by companies in the food subsector in balancing global food needs and environmental sustainability. This research uses a research method with purposive sampling technique to identify samples for companies in the food and beverages sub-sector. The number of food and beverage sub-sector companies registered on the IDX for the 2016-2021 period is 29 companies, and 7 companies that meet the research criteria. The analysis results show that environmental performance does not affect financial performance, while environmental costs and share ownership negatively affect financial performance. Simultaneously, environmental performance, environmental costs, and share ownership affect financial performance. The research results can be a reference for companies in general dan food and beverage sub-sector companies in particular in making decisions related to environmental aspects in an effort to increase financial profits for the company.
Pengaruh Penghindaran Pajak dan Leverage Terhadap Nilai Perusahaan yang Terdaftar di BEI Astuti, Ratna Puji; Murwani, Ani Sri; Erdi, Tio Waskito; Tjandra, Ronowati
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 4 (2024): May 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i4.5076

Abstract

This research describes the results of research that investigates the effect of tax avoidance and leverage on company value in companies listed on the BEI (Indonesian Stock Exchange) using data from 2020 to 2022. Company value is measured using Tobin's Q while tax avoidance is proxied by the Cash Effective Tax Rate (CASH ETR). Using data from 81 companies or 243 observations, selected through the purposive sampling method. The data testing method used is multiple linear regression analysis. Based on the results of the t test on the first hypothesis, the effect of tax avoidance on company value has a significance value of 0,204 > 0,05 and the second hypothesis on the effect of leverage on company value has a significance value of 0,00 < 0,05. The study finds evidence that tax avoidance has no effect on company value, while leverage has an effect on company value. Simultaneously, tax avoidance, and leverage have a significant effect on company value.
Analisis Penerapan Standar Akuntansi PSAK 4 dalam Pengungkapan Laporan Keuangan Konsolidasi Indarti, Wanti; Damayanti, Novia; Uzliawati, Lia
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 4 (2024): May 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i4.5116

Abstract

This research was conducted by the author with the aim of finding out several important aspects related to PT Perusahaan Kertas Tjiwi Kimia Tbk, especially matters that focus on share ownership analysis and disclosure of consolidated financial statements in accordance with the provisions of Statement of Financial Accounting Standards 4 (Revised 2009). The research method used in this research is a qualitative approach with the application of descriptive and comparative analysis techniques. Through this approach, an in-depth understanding is obtained regarding the level of compliance of PT Perusahaan Kertas Tjiwi Kimia Tbk with PSAK 4 in preparing consolidated financial statements, including disclosure of share ownership, net profit, interest expense, dividend distribution and the company's overall financial performance. . The analysis results obtained in this research show that the company has complied with the standards set out in PSAK 4. In this context, the consolidated financial statements presented by PT Perusahaan Kertas Tjiwi Kimia Tbk can be considered to meet the accounting requirements and standards applicable in Indonesia.
Pengaruh Gaya Kepemimpinan ,Kompetensi Manajemen Sumber Daya Manusia dan Transparansi Terhadap Akuntabilitas Pengelolaan Keuangan Dana Kastanya, Mensy Otelyo; Ipijei, Irene
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 4 (2024): May 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i4.5130

Abstract

The Influence of Leadership Style, Human Resource Competency and Transparency on the Accountability of Village Fund Financial Management in Jagebob District. This research aims to determine (1) the influence of leadership style on village fund accountability (2) the influence of human resource competency on accountability (3) the influence of transparency in village funds on accountability (4) the influence of leadership style, human resource competency and transparency on management accountability village funds. This type of research is quantitative, the sample in this research is the entire community which is part of the total population which can provide 60 data. The sampling technique is simple random sampling (simple sample). Data collection was carried out by filling out research questionnaires. For data analysis, descriptive statistical analysis was used with the help of statistical analysis tools, namely SPSS Version 22 IMB. The results of statistical testing, namely reliability tests for all variables, are reliable because Cronbach's alpha (α) value is > 0.70, namely accountability 0.891, leadership style 0.810, competence 0.819, and transparency 0.843. Partial testing was 448,046> Ftable, namely 2.03 with a value of 0.000<0.05. The determination test was 95.8% with the influence of other variables being 4.2%. The partial test of all variables was accepted with a value of count <ttable for each leadership style variable 3.233<0.003, HR competency 2.249<0.000, and transparency 4.354<0.042. The regression test is that the leadership style variable (X1) is 0.142, competence (X2) 0.146, and transparency (X3) 0.260 on accountability (Y) with a significant value smaller than 0.05. The results of the research can be concluded that (1) leadership style has a positive effect and significant impact on village fund accountability (2) human resource competency has a positive and significant impact on accountability (3) transparency has a positive and significant impact on accountability (4) leadership style, human resource competency, and transparency have a positive and significant impact on accountability in managing village funds.
Pengaruh Debt Financing, Equity Financing Non Performing Financing Terhadap Profit Expense Ratio Pada Bank Situmorang, Nurul Utami; Atika, Atika; Yanti, Nur Santri
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 4 (2024): May 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i4.5180

Abstract

The aim of this research is to determine the influence of the level of Debt Financing (DF), Equity Financing (EF), and Non-Performing Financing (NPF) on the Profit Expense Ratio (PER) at Bank Muamalat in Indonesia. This type of research is quantitative research. A quantitative approach is an approach that emphasizes testing theories or hypotheses through measuring research variables in numbers and analyzing data using static procedures and systematic modeling. The results of this research indicate that partially the Debt Financing variable does not have a significant effect on the Profit Expence Ratio at PT. Bank Muamalat in 2018-2022. The results of this research indicate that partially the Equity Financing variable does not have a significant effect on the Profit Expence Ratio at PT. Bank Muamalat in 2018-2022. The results of this research show that partially the Non Performing Financing variable has a significant effect on the Profit Expence Ratio at PT. Bank Muamalat in 2018-2022. The results of this research show that simultaneously the variables Debt Financing, Equity Financing, and NPF have a significant effect on the profit expense ratio at PT. Bank Muamalat in 2018-2022.
Moderasi Sales Growth terhadap Penghindaran Pajak di Perusahaan Sektor Energi Mediaty, Mediaty; Usman, Asri; Khaerany, Rizky; Arman, Rifqah Zakiyah; Tandilino, Charles
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 4 (2024): May 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i4.5196

Abstract

In management accounting practice, companies have the ability to choose accounting policies to improve the company's financial performance. Some schemes transfer pricing between affiliates and profit management using discretionary accrual methods. Both of these practices are used to optimize post-tax profits. The study aims to analyze the impact of transfer pricing and profit management moderated by sales growth on tax avoidance practices of energy sector companies listed on the Indonesian Stock Exchange. The research method used is a descriptive method with data analysis techniques i.e. moderated regression analysis using purposive sampling so that the number of samples used is 43 companies registered on Indonesia Stock Exchange in the period 2021-2023. In this study it was found that sales growth reinforces the negative influence of transfer pricing on tax avoidance practices. The next research finds that sales growth does not moderate the influence of profit management on tax avoidance practices carried out by companies. Moreover, without sales growth moderation, transfer pricing and profit management have no significant influence on tax avoidance practices.
Pengaruh Gerakan Sadar Halal dan Pengetahuan Produk Pada Gaya Hidup Halal Terhadap Keputusan Pembelian Gen Z Azizah, Qurrotul; Dzikrulloh, Dzikrulloh
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 4 (2024): May 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i4.5207

Abstract

Further research is needed given the inconsistencies to test and confirm the findings of previous research results and to get answers to the influence of new variables is the purpose of this research. Online questionnaires were distributed as part of the quantitative methodology of this study. Purposive sampling was the method used to draw the sample. 100 respondents participated in filling out the questionnaire distributed in East Java. For data processing, structural equation modeling, or SEM, was adopted. The structural model test (outer model) is the analysis test that is employed. It includes convergent validity, the Average Variance Extracted (AVE) value, discriminant validity, a reliability test, and an inner model that includes direct effect and indirect effect hypothesis testing. The research findings show that the halal conscious movement positively and significantly influences purchasing decisions, both directly with p-values of 0.000 ≥ 0.050 and indirectly with p-values of 0.014 ≥ 0.050. Product knowledge positively and significantly influences purchasing decisions, both directly with a p-value of 0.013 ≥ 0.050 and indirectly with a p-value of 0.014 ≥ 0.050. In addition, the halal lifestyle with p-values of 0.001 ≥ 0.050 positively and significantly influences purchasing decisions, while for the halal conscious movement with p-values of 0.000 ≥ 0.050 and product knowledge with p-values of 0.000 ≥ 0.050 also positively and significantly influences the halal lifestyle.

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