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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 30 Documents
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Search results for , issue "Vol 6 No 3 (2025): February 2025" : 30 Documents clear
Pengaruh Komisaris Independen, Kepemilikan Institusional, Kualitas Auditor, Volatilitas, Siklus Operasi, Keandalan Terhadap Persistensi Laba Sulistiyo, Glenaydick Ezequiel; Indarto, Stefani Lily
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.6985

Abstract

This study aims to analyze the effect of Independent Board of Commissioners, Institutional Ownership, Auditor Quality, Cash Flow Volatility, Operating Cycle, and Accrual Reliability on the earnings persistence of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. Using a quantitative approach with secondary data from financial statements and annual reports. The data analysis technique used in this study is multiple regression analysis technique with SPSS version 26 program. The results of the analysis show that the significance value of t for the Independent Board of Commissioners is 0.222> 0.05 with a beta coefficient value of -0.003, which means that the Independent Board of Commissioners has no effect on Earnings Persistence, the significance value of t for Institutional Ownership is 0.014 <0.05 with a beta coefficient value of +0.000, which means that Institutional Ownership has a positive effect on Earnings Persistence, the significance value of t for Auditor Quality is 0.020 <0.05 with a beta coefficient value of +0.012, which means that Auditor Quality has a positive effect on Earnings Persistence, the significance value of t for Cash Flow Volatility is 0.000 <0.05 with a beta coefficient value of +0.488, which means that Cash Flow Volatility has a positive effect on Earnings Persistence, the significance value of t for Operating Cycle is 0.019 < 0.05 with a beta coefficient of -0.000, meaning that the Operating Cycle has a negative effect on Earnings Persistence and the significance value of t for Accrual Reliability is 0.003 < 0.05 with a beta coefficient value of +0.008, meaning that Accrual Reliability has a positive effect on Earnings Persistence. The limitation of this study lies in its scope which only covers the manufacturing sector in Indonesia, so the results cannot necessarily be generalized to other sectors. This finding contributes to understanding the factors that influence earnings persistence and highlights the need for further research related to the effectiveness of supervision by the Independent Board of Commissioners in corporate governance of manufacturing companies in Indonesia.
The Economic Impact of Halal Tourism Development on Local Communities Singgalen, Yerik Afrianto
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.7010

Abstract

This research examines the economic dynamics of halal tourism development in Setanggor Village, a traditional craft village in Lombok, Indonesia, focusing on the interrelationship between cultural preservation and sustainable economic growth. Digital ethnographic methodology facilitates comprehensive analysis by systematically observing online interactions, digital footprints, and virtual community engagements across social media platforms, e-commerce activities, and digital marketing strategies of Setanggor's artisanal enterprises. Data collection encompasses news articles, and TripAdvisor reviews specific to Setanggor Village, processed through Atlas.ti software for rigorous content categorization and thematic analysis. Pattern identification and cross-source validation enhance analytical depth, ensuring methodological coherence in deriving robust conclusions. The findings reveal significant correlations between community cooperative structures, artisan empowerment, and equitable distribution of economic benefits within Setanggor's traditional weaving industry. Market expansion through halal-certified products demonstrates the substantial potential for income generation, while Setanggor's traditional weaving practices exemplify the successful integration of cultural heritage with contemporary market demands. However, the research identifies critical challenges in maintaining an equilibrium between commercialization pressures and cultural authenticity. Implementing strategic policy frameworks and fair trade mechanisms emerges as essential for fostering sustainable economic development while preserving traditional craftsmanship. This investigation contributes to the academic discourse by establishing innovative approaches for evaluating tourism-driven economic impacts within traditional craft villages, offering valuable insights for policymakers and stakeholders in developing sustainable halal tourism initiatives that benefit local artisanal communities in Setanggor and similar cultural destinations.
Digital Ethnographic Exploration of Media Narratives: Shaping Investment Decisions in Halal Tourism Ecosystems Singgalen, Yerik Afrianto
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.7051

Abstract

This research investigates the influence of digital media narratives on investment decision frameworks within halal tourism ecosystems through digital ethnographic methodology. The study employs a comprehensive methodological approach incorporating systematic data collection across multiple digital platforms, including specialized forums, social media environments, and digital financial communities. Using mixed-methods analysis combining qualitative narrative assessment with quantitative lexicometric evaluation, the research reveals significant patterns in terminology frequency, with tourism-related terms dominating the discourse at 17,181 instances, followed by growth indicators (5,587), value measurements (4,678), and impact assessments (4,524). The business environment analysis identifies "tourism" as the predominant term (174 occurrences), followed by "muslim" (127) and "halal" (93), demonstrating fundamental market dynamics. Digital ethnographic analysis illuminates distinctive patterns in investment behavior through three interconnected phases: initial digital immersion, targeted observation of investor-content interactions, and in-depth narrative reception analysis. The findings demonstrate that digital media narratives fundamentally influence investment decisions through sophisticated platform interactions, with distinctive patterns emerging at intersections of Islamic principles and economic considerations. This research contributes to understanding investment dynamics within halal tourism markets while establishing robust parameters for culturally sensitive market development.
Building Islamic Finance: Loyalty of Solo Students towards Sharia Banking with Social Environment Mediator Sari, Tyas Kartika; Putri, Rizky Nur Ayuningtyas
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.6626

Abstract

The objectives of this study examine the effect of financial literacy, trust, service quality, and customer satisfaction on student loyalty to Islamic banking with the social environment as a mediator. The research population is Muslim students in Solo who are Islamic banking customers, with a sample of 96 people. Quantitative research using SEM-PLS analysis through SmartPLS 4. The research shows that service quality has a significant positive influence on loyalty, while financial literacy has a significant positive effect on the social environment. However, the social environment cannot mediate the relation of the independent and dependent variable. This research is expected to provide implications for Islamic banking in designing strategies to effectively increase student loyalty.
Analisis Literasi dan Inklusi Terhadap Keputusan Gen Z Berinvestasi Pada Reksadana Syariah Selviana, Shela; Pertiwi, Ruspita Rani
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.6634

Abstract

The phenomenon of gen Z dominating the capital market indicates their high interest in investment activities even though there are still challenges in financial literacy and inclusion. This study aims to analyze the influence of Islamic financial literacy and inclusion on generation Z's investment decisions in Islamic mutual funds. The research was conducted in Yogyakarta, involving 100 respondents who are members of generation Z. The method applied in this study is regression analysis to examine the relationship between the variables of financial literacy, financial inclusion, and investment decisions. The research findings show that financial literacy has a significant positive effect on investment decisions, so that the higher the level of financial literacy, the greater the tendency of generation Z to invest in Islamic mutual funds. In addition, financial inclusion also contributes to improving investment decisions. This study identified that 61.7% of Generation Z's investment decisions are influenced by financial literacy and financial inclusion. These findings indicate the importance of education and accessibility of information on Islamic finance to encourage the younger generation to further improve Islamic financial literacy and inclusion in Indonesia.
Kepuasan Memediasi Pengaruh Layanan AI, SMM, Keunggulan Produk terhadap Loyalitas Pelanggan Bank Umum Syariah Kholishoh, Ziadatun; Bahjatulloh, Qi Mangku
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.6664

Abstract

The purpose of this study was to determine how strong the influence of artificial intelligence-based services, social media marketing, and product excellence on customer loyalty of Islamic Banks in East Java with customer satisfaction as an intervening variable. This study uses a quantitative approach with data collection techniques using a questionnaire with an interval scale of 1-5 to customers of Islamic Banks and domiciled in East Java. The sample taken was 400 respondents with a nonprobability sampling technique. This study uses the Partial Least Square (PLS) instrument approach to process data because it is one of the alternative Structural Equation Modeling (SEM) techniques that are often used to analyze the correlation between several complex variables. This study found that artificial intelligence-based services have a significant positive effect on customer loyalty and satisfaction of Islamic Banks. Social media marketing has a significant positive effect on customer loyalty and satisfaction of Islamic Banks. The product excellence variable does not have a significant effect on customer loyalty of Islamic Banks, but has a significant positive effect on customer satisfaction of Islamic Banks. The researcher also added an Intervening variable to mediate the three independent variables. The result is that the customer satisfaction variable is able to mediate the three variables.
Pengaruh Literasi dan Inklusi Keuangan Syariah Terhadap Manajemen Keuangan Syariah pada Generasi Z Wangi, Bintang Adrian Sena; Susanto, Eko
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.6678

Abstract

The growth of the Islamic economy in Indonesia is currently so rapid, the benchmark is financial literacy and inclusion in accordance with the provisions and principles of sharia. It plays an important role in improving the quality of personal and public financial management, especially among Generation Z in the city of Depok. This research aims to determine the effect of Islamic financial literacy and inclusion on Islamic financial management in Generation Z in Depok city. This research method uses a quantitative approach with information collection methods obtained from 100 respondents through distributing questionnaires. The results of this study show that Islamic financial literacy does not have a positive effect on Islamic financial management variables with a significance value of 0, 331> 0, 05. Islamic financial inclusion has a positive influence on Islamic financial management with a significance value of 0, 049 < 0, 05. The simultaneous test results show that Islamic financial literacy and inclusion each have an influence on financial management in generation Z of Depok city, the significance value is 0, 000 < 0, 05. This study provides an understanding of Islamic financial literacy and inclusion in the application of Islamic financial management more wisely and ethically among the younger generation in order to achieve financial and spiritual well-being.
Penerapan Enterprise Risk Management (ERM) Berdasarkan COSO-Framework Pada Perusahaan Manufaktur di Indonesia Hidayah, Nur Sabrina; Pradesa, Hafid Aditya; Taufik, Nur Imam; Purba, Caesar Octoviandy; Agustina, Iin
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.6876

Abstract

Enterprise risk management (ERM) is essential for companies to mitigate uncertainties in today's business environment, enabling them to focus on achieving strategic goals and objectives. This study aims to analyze the disclosure level of ERM and the influence of company size and industry sector on manufacturing companies listed on the Indonesia Stock Exchange (IDX). Employing a purposive sampling method, 29 manufacturing companies listed on the IDX were selected as the analysis units for this research. Utilizing secondary data collected from annual reports over a three-year period (2019–2021), ERM index assessments were conducted based on the COSO framework content. The research findings generally indicate significant variations in ERM disclosure, with larger companies demonstrating higher levels, while the industry sector showed no significant influence. ERM implementation revealed an increasing trend, particularly in risk identification and response, although stagnation was observed in other components. Most companies met the minimum disclosure requirements, but transparency regarding financial risks and audit budgets was lacking. The level of ERM implementation varied, influenced by company size, risk profile, and company status. This study emphasizes the importance of comprehensive ERM disclosure as a positive signal for investors and recommends enhancing overall ERM implementation along with more transparent disclosure of financial risks. Further research is suggested to explore additional factors and their impact on firm performance.
Pengaruh Pendapatan, Persepsi Resiko, Persepsi Kemudahan Dan Literasi Keuangan Terhadap Minat Untuk Menggunakan Paylater Rolando, Benediktus
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.6953

Abstract

This study aims to analyze the influence of income, risk perception, perceived ease of use, and financial literacy on Generation Z's interest in using paylater services. The research was conducted in the Greater Jakarta area (Jabodetabek) involving 160 respondents selected through purposive sampling technique. The research method employs a quantitative approach with multiple linear regression analysis. Data collection was carried out through an online questionnaire using a 5-point Likert scale. The results show that all four independent variables have a significant influence on the interest in using paylater services, with t-values for income (92.453), risk perception (88.762), perceived ease of use (95.887), and financial literacy (90.334), all of which are greater than the t-Tabel value (1.655). Simultaneously, the four variables also demonstrate a significant influence with an F-value (9.247) greater than the F-Tabel (2.666). Perceived ease of use emerges as the most influential factor, followed by income, financial literacy, and risk perception. These findings imply that paylater service providers need to focus their strategy on improving ease of use while maintaining security aspects and financial education to promote responsible usage among Generation Z.
Exploring the Financial Drivers of Peer-to-Peer Lending Usage: Evidence from the Indonesian Fintech Landscape Rolando, Benediktus
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.6963

Abstract

Despite Indonesia's rapid digital transformation and significant unbanked population of 51%, the adoption of peer-to-peer (P2P) lending platforms remains below its potential, with cybersecurity incidents and trust issues hindering widespread acceptance. This study investigates the determinants of P2P lending adoption intention in Indonesia by examining the influence of digital literacy, financial literacy, platform trust, security perception, and innovation features. While previous research has explored these factors independently, this study uniquely integrates them into a comprehensive framework within the Indonesian context, where P2P lending has grown to IDR 411.5 trillion in 2023 yet faces persistent adoption challenges. Using a quantitative approach, data was collected from 100 respondents through a structured questionnaire and analysed using multiple statistical methods including validity, reliability, normality, heteroscedasticity, and multiple regression analyses. The results reveal significant positive influences of all five factors on P2P lending adoption intention, with security perception demonstrating the strongest impact (t = 97.543, p < 0.001), followed by platform trust (t = 96.234, p < 0.001). The model explains 78.7% of the variance in adoption intention (R² = 0.787), with all variables showing significant influence both individually and collectively (F = 12.876, p < 0.001). These findings provide crucial insights for platform developers, policy makers, and financial institutions in developing strategies to enhance P2P lending adoption in emerging markets. The study contributes to both theory and practice by offering a validated framework for understanding P2P lending adoption in developing economies while highlighting the critical role of security and trust in digital financial services adoption.

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