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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 21 Documents
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Search results for , issue "Vol 7 No 2 (2025): November 2025" : 21 Documents clear
Analisis Tarif Pajak (PPH 21) dan Sosialisasi Perpajakan Terhadap Kepatuhan WPOP Karyawan Hanggara, Dipta Wira; Tannar, Oryza
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8087

Abstract

The majority of employees in Indonesia are subject to an automatic tax withholding system through the Article 21 Income Tax (PPh 21) mechanism. However, compliance in submitting the Annual Tax Return (SPT) remains relatively low. This study aims to analyze the effect of Article 21 Income Tax (PPh 21) rates and tax socialization on the compliance of individual taxpayers (WPOP) among employees of PT Puspa Agro Sidoarjo. This research uses a quantitative approach with data collected through online questionnaires and analyzed using the Structural Equation Modeling method with the Partial Least Squares (PLS-SEM) approach through SmartPLS 4.0 software. The results indicate that PPh 21 tax rates have a positive and significant effect on tax compliance (coefficient = 0.727; t = 11.025; p = 0.000), and tax socialization also has a positive and significant effect (coefficient = 0.274; t = 4.166; p = 0.000). Both variables explain 64% of the variation in taxpayer compliance, with the dominant influence coming from tax rates (f² = 0.453). These findings emphasize that managing fair tax rates and improving the quality of tax information dissemination are essential to increase taxpayer compliance.
Pengaruh Literasi Keuangan, Sikap Keuangan, dan Penggunaan Software Sistem Informasi Akuntansi Terhadap Kinerja UMKM Fikriadi, Ilham; Herawansyah, Herawansyah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8307

Abstract

The purpose of this study was to examine how financial literacy, financial attitudes, and the use of accounting information system software impact the performance of MSMEs in Bengkulu City. Although small and medium enterprises (MSMEs) play a significant role in the national economy, they still face a number of challenges in financial management and the use of accounting technology. The study sample consisted of 78 MSMEs selected based on specific criteria through a purposive sampling technique. Primary data was obtained through the use of Google Forms and then analyzed using multiple linear regression using SPSS version 29. The results showed that financial attitudes positively and significantly influenced MSME performance. Conversely, financial literacy and the use of accounting information system software did not have a significant impact. These findings indicate that although MSMEs have good financial literacy, knowledge alone is not enough to improve performance without good financial attitudes. Due to a lack of technical understanding and a lack of application in business practices, the use of accounting software remains suboptimal. Collectively, the three variables successfully explained 52.7% of the variation in MSME performance, while other variables not included in the research model influenced the remainder. It is hoped that this research will provide real benefits for MSMEs, the government, and related institutions in creating strategies to improve business performance and encourage the optimization of financial digitalization in the MSME sector.
Pengaruh Kompensasi, Tekanan Pekerjaan dan Sistem Pengendalian Internal Terhadap Fraud Intensi di Instansi Pemerintahan Utama, Rifky Genta; Herawansyah, Herawansyah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8308

Abstract

This study aims to examine the effect of compensation, job pressure, and internal control systems on fraud intention in government institutions in Rejang Lebong Regency. Fraud in the public sector remains a serious issue, particularly at the regional level, and therefore requires further analysis. This research employs a quantitative approach using primary data collected through questionnaires distributed to 67 respondents selected by purposive sampling. Data were analyzed using multiple linear regression with SPSS version 25. The results indicate that compensation has no significant effect on fraud intention, job pressure has a negative and significant effect on fraud intention, while the internal control system has a positive and significant effect on fraud intention. Simultaneously, the three variables have a significant influence with an Adjusted R² value of 0.646, meaning that 64.6% of the variance in fraud intention can be explained by the model, while the remaining 35.4% is influenced by other factors outside this study. These findings suggest that fraud intention in government institutions is more strongly affected by job pressure and the effectiveness of internal control systems rather than compensation.
Pengaruh Social Influence, Facilitating Conditions, dan Self-Efficacy terhadap Minat UMKM Menggunakan Aplikasi Akuntansi Berbasis Mobile Lestari, Amanda Dwi; Halimatusyadiah, Halimatusyadiah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8317

Abstract

This study aims to determine the influence of Social Influence, Facilitating Conditions, and Self-Efficacy on the interest of MSMEs in using mobile-based accounting applications. This study uses a quantitative approach with a purposive sampling technique and collects data from 228 MSMEs through an online questionnaire. The research instrument refers to a Likert scale of 1–5 to measure each variable, and data processing is carried out using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) technique with the help of SmartPLS 4 software. The test results show that Social Influence has a positive and significant influence on the interest in using the application. Furthermore, Facilitating Conditions do not have a significant effect on the interest in using it, indicating that the availability of infrastructure alone is not enough to shape the interest in using technology. And Self-Efficacy also shows a positive and significant influence, which indicates that the confidence of MSMEs in mastering technology plays an important role in encouraging the adoption of mobile-based accounting applications. The results of this study indicate that the existence of supporting facilities alone is not enough to arouse the interest of MSMEs in adopting technology, if it is not accompanied by individual readiness and supportive social influences. Thus, these findings are expected to contribute to encouraging increased use of digital accounting applications in the MSME environment, through strengthening personal capabilities such as Self-Efficacy in utilizing technology, as well as positive Social Influence, both of which are important factors in driving the acceleration of sustainable technology adoption.
Pengaruh Self-Efficacy, Career Planning, Social Support Terhadap Kesiapan Kerja Mahasiswa Akuntansi Gen Z Aziz, Alif Thareq; Baihaqi, Baihaqi; Handayani, Fitri
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8321

Abstract

This study thoroughly explores the variables that influence the work readiness of accounting students from Generation Z, focusing on self-efficacy, career planning, and social support. The research employed a quantitative approach using multiple linear regression analysis. Data were collected through a Likert scale (1–5) questionnaire from 349 Generation Z accounting students who had completed at least their sixth semester. The data were analyzed using IBM SPSS Statistics version 20, including validity, reliability, and classical assumption tests. The results show that all three variables have a significant and positive effect on work readiness, with regression coefficients of 0.461 for self-efficacy, 0.475 for career planning, and 0.426 for social support. Career planning emerged as the most dominant predictor with the highest standardized beta value (0.443). These findings indicate that enhancing self-efficacy through practical experiences, structured career planning, and strong social support from families, lecturers, and peers plays a crucial role in improving students’ work readiness. This study highlights the importance of a holistic approach that integrates students, educational institutions, and social environments. Future research is recommended to incorporate additional variables such as digital adaptability and emotional intelligence and to apply longitudinal and mixed-method approaches for a more comprehensive understanding.
Ukuran Perusahaan Memoderasi dampak Profitabilitas dan Intensitas Modal terhadap Penghindaran Pajak Alun, Jervic Kristian; Louw, Febriana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8358

Abstract

The purpose of this study is to examine the impact of profitability and capital intensity on tax avoidance, with company size serving as a moderating variable. The population and sample in this study are companies in the Consumer Non-Cyclical sector traded on the Indonesia Stock Exchange with a research period of 2020-2024. This study uses a quantitative approach with secondary data analysis methods from the official website of the IDX, with a purposive sampling technique. The research sample consists of 37 companies for the 2020-2024 period listed on the IDX. The data analysis used is descriptive statistics, classical assumption tests, multiple regression analysis, and moderation regression analysis. The analysis results show that profitability has a negative effect on tax avoidance, while capital intensity has a positive and significant effect on tax avoidance. The MRA test results show that the company size variable does not moderate the effect of profitability and capital intensity on tax avoidance.
Profitabilitas Memediasi Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan Subsektor Food And Beverage Carolyn, Callysta; Indah, Nopiani
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8400

Abstract

This study aims to analyze the extent to which capital structure and firm size influence firm value through profitability as a mediating variable in the food and beverage sector listed on the Indonesia Stock Exchange. The study involved 95 companies, with 47 companies selected as the research sample using purposive sampling technique. The statistical analysis approach was conducted using EViews 13 software. Data analysis employed the Fixed Effect Model, along with classical assumption tests (multicollinearity and heteroscedasticity tests), hypothesis testing (coefficient of determination, multiple linear regression, F-test, and t-test), and the Sobel test. The findings of the study indicate that capital structure on profitability is 0.00 <0.05 with a t-statistic of -8.67 and company size on profitability with a probability result of 0.00 <0.05 and a t-statistic of -3.09, this states that capital structure and company size have a negative effect. Other research results also revealed that capital structure and profitability have a positive effect on company value, with the results of the probability of capital structure being 0.00 <0.05 and t-statistic 6.66 and the probability of profitability being 0.00 <0.05 and t-statistic 5.91. While company size has no effect on company value with a probability of 0.1873> 0.05 and t-statistic 1.32. In the Sobel test, it was stated that the results of profitability were able to mediate capital structure and company size on company value, while the test results on the capital structure variable were -4.88> t-table and company size were -2.74> t-table.
Perbandingan Risiko Gagal Bayar Perusahaan Penerbit Surat Utang Berperingkat Layak Investasi Berdasarkan Sektor Usaha Ikhsan, Aulia; Rahadian Fachrur, Aditya; C Permana, Fikri; Nurulhaq Putri, Ayu; Mahendra, Zahra; Panji Wicaksono, Chaesa; Septian, Heggy
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8410

Abstract

Ratings for debt-issuing companies (issuers) are conducted to provide information on credit quality to investors and prevent default risk, which is the main risk in investing in corporate debt securities. Issuers are generally classified into financial services and non-financial services sectors due to the different risk characteristics between these two sectors. If a company from each sector has the same rating, then the credit quality of both companies will be considered the same. However, research by PEFINDO, S&P, and Fitch shows that the non-financial services sector has a relatively greater potential default risk than the financial services sector. Based on this, this study aims to examine the risk comparison between these two sectors in the investment-grade rating group based on rating transitions and test the assumption that the non-financial services sector has a relatively greater default risk than the financial services sector. The data used in this study are sample data on issuer rating transitions in Indonesia during the period 2007 - 2024 from both sectors. The data analysis technique uses Markov Chains to create a rating transition matrix for both sectors, as well as a comparison test of two proportions using the Z test used to compare the two matrices. A comparison of the transition matrix indicates that the non-financial services sector has a greater probability of default than the financial services sector, with ratings A (0.0078 vs. 0.0045) and BBB (0.0429 vs. 0.0143). Hypothesis testing results indicate that, at the 5% significance level, the non-financial services sector has a greater proportion of rating downgrades than the financial services sector, meaning the risk of default is greater than that of the financial services sector.
Pengaruh Literasi Keuangan, Inklusi Keuangan, dan Financial Technology terhadap Kinerja UMKM Ola, Kiki Putri; Utami, Endang Sri
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8506

Abstract

With a strong emphasis on micro businesses in the culinary industry in Depok District, this study seeks to examine in depth the impact of financial literacy, financial inclusion, and financial technology on the performance of MSMEs. The importance of improving financial knowledge, accessibility to formal financial services, and the use of financial technology for micro businesses, which often face limitations in resources, capital, and information, forms the main basis of this study. In this study, questionnaires serve as the main instrument, which has been validated and tested for reliability to ensure the quality and accuracy of data using a quantitative approach. The research population consisted of 9,246 MSMEs operating in Depok District, and the sample size was selected using the Slovin formula, resulting in 100 respondents. Multiple linear regression and partial t-tests were used in data analysis to evaluate the impact of each independent variable on MSME performance at a significance level of 0.05. Based on the analysis results, financial literacy has a significant and positive effect on MSME performance, as evidenced by a regression coefficient value of 0.152, a t-value of 2.296, and a p-value of 0.024. Financial inclusion has a positive and significant effect on MSME performance, as evidenced by a regression coefficient value of 0.100, a t-value of 2.164, and a p-value of 0.033. On the other hand, financial technology also has a significant and positive effect on MSME performance, as evidenced by a regression coefficient value of 0.136, a t-value of 2.269, and a p-value of 0.025.
Pengaruh Profitabilitas, Tunneling Incentive, dan Intangible Asset Terhadap Transfer Pricing Perusahaan Manufaktur Uzma, Salsa Raehan; Budiantara, Martinus
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8509

Abstract

Transfer pricing remains a critical issue in accounting and taxation practices, particularly in multinational companies, due to its potential for tax avoidance. This study aims to determine the effect of profitability, tunneling incentives, and intangible assets on transfer pricing in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX). The data used are secondary data obtained from annual financial reports for the 2022–2024 period. The study population consisted of 95 companies, and through purposive sampling, 19 companies met the criteria, with a total of 57 observations. Data analysis was performed using multiple linear regression to examine the effect of each independent variable on transfer pricing. The results of the study indicate that profitability and intangible assets have no effect on transfer pricing with significance values ​​of 0.090 > 0.05 and 0.323 > 0.05, respectively. While tunneling incentives have a significant negative effect on transfer pricing with a value of 0.046 < 0.05. This study is expected to contribute to the financial accounting literature related to transfer pricing practices and become a consideration for regulators in formulating tax policies in Indonesia.

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