cover
Contact Name
Mesran
Contact Email
mesran.skom.mkom@gmail.com
Phone
+6282161108110
Journal Mail Official
jurnal.ekuitas@gmail.com
Editorial Address
Jalan Sisingamangaraja No. 338, Simp. Limun, Medan, Sumatera Utara
Location
Kota medan,
Sumatera utara
INDONESIA
EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
ISSN : -     EISSN : 2685869X     DOI : -
Core Subject : Economy,
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
Articles 5 Documents
Search results for , issue "Vol 6 No 1 (2024): August 2024" : 5 Documents clear
Pengaruh Computer Knowledge dan Persepsi Kemudahan Pada Akuntansi Terkomputerisasi dengan Moderasi Pemahaman Pasaribu, Mhd Husein; Astuty, Widia; Pasaribu, Mhd Hasan; Rahayu, Sri; Suginam, Suginam
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 1 (2024): August 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i1.5110

Abstract

In this modern era, the use of technology is common and has become a necessity for the wider community This cannot be denied, as technology serves as a means to help humans complete tasks more efficiently and effectively The benefits of technology are also felt by small and medium-sized business owners, especially in their efforts to develop their businesses through the implementation of information technology in their business processes Despite the ease of using technology in financial management, some still prefer traditional financial management methods Through this issue, this research is designed to determine whether computer literacy and perceptions of ease, moderated by accounting understanding, can influence the adoption of computerized accounting by small and medium-sized business owners. The research focuses on UMKM actors domiciled in the city of Medan, specifically in the Medan Denai sub-district, with a total of 84 UMKM respondents The method used in this research is quantitative method with data collection technique in the form of questionnaire distribution The research results obtained through statistical data processing using SmartPLS software version 3.2.9 with partial path analysis technique show that the Perception of Ease variable has a significant positive influence on the implementation of computerized accounting in UMKM organizations with a value of 0.000 (less than 0.05), but the computer understanding variable actually shows a non-significant positive influence with a value of 0.802 (greater than 0.05) on the implementation of computerized accounting. The Accounting Understanding variable also cannot moderate the influence given, whether it is on the computer understanding variable or the perception of ease, with a value of 0.269 (greater than 0.05) for the influence of computer understanding, and 0.173 (greater than 0.05) for the influence of ease perception
Analisis Perilaku Konsumen Muslim dalam Penggunaan Layanan Digital Banking Syariah: Studi Literatur Hardyansah, Rommy; Issalillah, Fayola; Darmawan, Didit; Khayru, Rafadi Khan; Arifin, Samsul
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 1 (2024): August 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i1.5145

Abstract

This study aims to analyze the effect of digital literacy and sharia literacy on the level of adoption of Islamic digital banking services and identify barriers faced by Islamic banking to meet Muslim consumer expectations of product innovation and service security. The approach used is a literature study by reviewing various scientific articles, books, and reports related to the topic. The findings show that digital literacy and sharia literacy are the main factors influencing the adoption of Islamic digital banking services. Digital literacy helps consumers understand technology, while sharia literacy improves understanding of the halalness of financial services. The combination of the two creates stronger trust in Islamic digital banking services. However, there are some significant barriers, such as the low level of digital and sharia literacy among certain communities, technological limitations in Islamic banking, and regulations that do not support innovation. In addition, consumer concerns about the security of digital services and the lack of Islamic financial education reduce consumer confidence. These barriers are exacerbated by the lack of investment in technology development and product innovation in the Islamic banking sector. This study concludes that digital and sharia literacy are essential elements to increase the adoption of Islamic digital banking services. The results of this study provide insights into the importance of overcoming these barriers to support the development of digital Islamic banking services and increase financial inclusion among Muslim consumers.
Pengaruh Literasi Keuangan dan Lingkungan Bisnis terhadap Kinerja Bisnis (Survei pada UMKM) Nuraini, Reny; Mardikaningsih, Rahayu
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 1 (2024): August 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i1.5217

Abstract

Digitalization is an economic trend indicated by a wide open market network, the emergence of many entrepreneurs, and various innovations that require MSMEs to have competitive advantages. The achievement of MSMEs being able to compete requires various strengths that are currently still a challenge for MSME actors. The capital needed and the quality of human resources as an important concentration of an MSME pay attention to business performance can run well. The description of this objective is to determine the contribution of managerial skills factors to business performance positively and significantly. The second objective is to determine the contribution of financial literacy factors positively and significantly to business performance. This method is a quantitative descriptive type with a survey category. Data analysis was carried out using multiple linear regression with a sample involving 100 MSME actors in Sidoarjo based on sample determination using purposive sampling. This finding proves the positive and significant contribution generated by managerial skills to business performance. Another finding, business performance is influenced by the effects of financial literacy positively and significantly. The limitation of this study is that the respondents involved can reach a larger sample range.
Exploring the Shariah-Compliant Hotel Market: Meeting the Needs of Muslim Travelers Singgalen, Yerik Afrianto
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 1 (2024): August 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i1.5525

Abstract

This study explores the dynamics of guest preferences and satisfaction within the context of Sharia-compliant hospitality, using data from 445 verified reviews at The Sahira Hotel. Employing a descriptive-analytic methodology, the research utilizes visitor data extracted from Agoda’s review platform, focusing on room preferences, stay duration, and satisfaction ratings. The dataset was systematically filtered, cleaned, and categorized to ensure relevance and accuracy before conducting qualitative and quantitative analyses. Key findings reveal significant trends in visitor demographics and preferences. Families with young children and teenagers strongly preferred spacious accommodations, particularly the Family Deluxe Triple, accounting for over 35% of such bookings. In contrast, solo travelers, representing 20% of the dataset, favored functional and affordable options like the Deluxe Twin. Ratings analysis revealed the Deluxe Twin as the most highly rated room type, receiving over 40% "Exceptional" ratings. Short stays dominated the data, with 60% of guests staying for one night, emphasizing the importance of high-quality service for transient visitors. The study also underscores the significance of cultural and religious considerations, such as Halal-certified amenities and gender-sensitive spaces, in enhancing guest satisfaction. By aligning operational strategies with these insights, the findings provide actionable recommendations for optimizing marketing efforts, improving service delivery, and ensuring consistent guest satisfaction. This research contributes to the broader discourse on integrating cultural sensitivity with modern hospitality practices, offering a pathway for sustainable growth in the competitive halal tourism market.
Evolution and Research Trends of QRIS: A Bibliometric Analysis on the Implementation of Digital Payment Standard in Indonesia Suginam, Suginam
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 1 (2024): August 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i1.5531

Abstract

The Quick Response Code Indonesian Standard (QRIS) has emerged as a key initiative in advancing the digitalization of payment systems in Indonesia. However, literature on its implementation, challenges, and impact on the digital payment ecosystem remains scattered and insufficiently structured. This study aims to identify trends, patterns, and research directions related to QRIS through a bibliometric analysis. Bibliographic data were collected from leading databases such as Scopus, covering relevant publications up to 2024. The analytical approach includes bibliometric techniques such as co-occurrence analysis, co-authorship analysis, and visualization using tools like Bibliometrix and Biblioshiny. The study reveals that QRIS adoption focuses on financial inclusion, payment efficiency, and technological adaptation in the MSME sector. Additionally, significant research trends highlight institutional collaboration and contributions from researchers in developing countries. The findings indicate that QRIS holds substantial potential to drive digital transformation; however, challenges such as technological infrastructure, digital literacy, and regulatory frameworks remain major barriers. This study provides strategic insights for policymakers, academics, and industry players to strengthen QRIS implementation comprehensively. Consequently, it is expected to serve as a foundation for further research exploring the role of QRIS in building an inclusive and sustainable financial ecosystem.

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