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Contact Name
Mesran
Contact Email
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+6282161108110
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jurnal.ekuitas@gmail.com
Editorial Address
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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 597 Documents
Studi Literatur Tentang Agency Theory Bambang Lesmono; Saparuddin Siregar
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1128

Abstract

This study examines research with the keywords "earnings management" and principal and agent and "Agency Theory". This study uses descriptive statistical analysis and narrative review. In 2021 there will be 845 articles published and indexed nationally and internationally related to these keywords. After further review, not all articles are relevant and there are articles that cannot be accessed. Of the 845 articles, after further review, there are articles in the form of theses, theses, proceedings and books which in this study are excepted, so that only 497 articles are left. Meanwhile, the sample in this study was only 100 articles. In general, out of 100 published articles using a quantitative approach, 94 articles (94%) were published and articles published with a qualitative approach (6%). In this study, more were related to Earnings Management with 41 articles (41%), followed by corporate governance with 32 articles (32%). The two research themes were the most with other themes such as audits which only had 9 articles (9%), financial report reports with 5 articles (5%) and others with 13 articles (13%).
Studi Kebijakan dalam Optimalisasi Pajak dan Retribusi Parkir dalam Mendongkrak PAD di Kota Bandung Deni Fauzi Ramdani; Rodlial Ramdhan Tackbir Abubakar; Joni Dawud
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1146

Abstract

Parking taxes and retribution are an important part as an element of regional revenue. The existence of decentralization encourages regions to continue to make optimizations that can increase income. This article tries to explore by examining the policies and innovations carried out by the Bandung City government as an effort to increase local revenue. Parking taxes and retribution as the achievement of the expected target. This article is a policy study in regional financial management. This research uses a qualitative descriptive approach with primary and secondary data collection from informants. The result is a policy taken by the Bandung City government by carrying out the elasticity and effectiveness policy process to boost and increase revenue from taxes and parking fees
Dampak Kepemimpinan dan Rotasi Kerja terhadap Turnover Intention Mochammad Irfan; Arif Rachman Putra
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1150

Abstract

One of the major costs incurred by the company is the cost to maintain its human resources. These costs consist of recruitment costs and employee training costs. To reduce these costs, companies need to reduce turnover intention in their companies. The purpose of this study was to determine the impact of leadership and job rotation on employee turnover intention. This survey used multiple linear regression and SPSS 26 analyzed data from 79 respondents whose sample was determined using the census method. The results of this study found that turnover intention is partially significantly influenced by leadership. This result is followed by another variable, namely job rotation which partially also has a role in turnover intention. The two variables studied simultaneously play a significant and significant role on turnover intention
Hubungan Kualitas Kehidupan Kerja, Kepuasan Kerja, dan Integritas Akuntan Publik Mila Hariani; Ella Anastasya Sinambela
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1151

Abstract

The development of the accounting profession, especially public accountants in a country, goes hand in hand with the development of business in that country. This profession has the responsibility to improve the level of financial reporting performance. More attention should be paid to the accounting profession. The same applies to their work behavior. This descriptive and correlational study examines the relationship between the perceived quality of work life of public accountants and job satisfaction and integrity. The analysis tool is correlation and assisted by SPSS. The findings mention the relationship between quality of work life and job satisfaction found a significant and positive linear relationship. Improving the quality of work life results in increased job satisfaction. In addition, the relationship between quality of work life and integrity shows an insignificant and positive linear relationship between the two variables. Likewise, the relationship between job satisfaction and integrity was not found to have a significant relationship
Pengaruh Keterampilan Interpersonal, Pengalaman Kerja, Integritas dan Keterikatan Kerja terhadap Kinerja Penyuluh Pertanian Didit Darmawan; Rahayu Mardikaningsih
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1153

Abstract

Agricultural Extension Officers are agricultural service officers who are tasked with helping farmers run farming businesses through an extension system as a form of learning activity for farmers and agricultural entrepreneurs so that they can help and organize themselves when looking for and using information about markets, capital, technology, and other resources to be able to developing business efficiency, productivity, welfare and income, as well as developing the level of awareness to preserve the environment. Agricultural instructors must have managerial and technical competencies because agricultural instructors must have technical capabilities related to agriculture, and managerial capabilities include the ability to manage work to carry out extension services. To carry out outreach activities, qualified instructors are needed. The performance of the extension agent determines the effectiveness of the extension activity so that it is necessary to determine the determinants of the performance of the extension worker. The research was conducted in Lumajang Regency, East Java. This study resulted in four findings, namely: (1) interpersonal skills have a significant role in performance; (2) the performance of the instructor is not significantly affected by work experience; (3) integrity has a significant impact on the performance of extension workers; (4) the ups and downs of the performance of the extension worker get the role of work engagement
Meningkatnya Repeat Purchasedengan Content Marketing dan Brand Performance Melalui Customer Engagement Pada Konsumen Produk Fashion Merek Uniqlo Dyah Ika Kirana Jalantina; Maria Magdalena Minarsih
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1160

Abstract

This study aims to analyze and examine the effect of content marketing and brand performance on repeat purchases with customer engagement as an intervening variable on consumers of Uniqlo brand clothing products. With content marketing that is interesting, relevant and understands the target market, as well as a strong brand performance in occupying a brand position in the market, it will create an attachment for consumers in terms of brand awareness so that consumers will make repeat purchases. The method used is multiple regression analysis. Data were collected using a questionnaire. The sample in this study was taken as many as 100 respondents with an age of more than or equal to 17 years who had purchased Uniqlo brand fashion products. The results of this study indicate that content marketing has a positive and significant effect on customer engagement, brand performance has a positive and significant effect on customer engagement, content marketing has a positive and significant effect on repeat purchases, brand performance has a positive and significant effect on repeat purchases, customer engagement has a positive and significant impact on repeat purchases. significant to repeat purchases
Pengukuran Tingkat Kepuasan Pengguna Jasa Parkir di Pusat Pembelanjaan Royal Plaza Surabaya Mohammad Djaelani; Didit Darmawan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1167

Abstract

The purpose of this study is to determine the level of satisfaction of vehicle parking service users at the Royal Plaza Surabaya shopping center. This survey was conducted in the Royal Plaza parking area. Primary data were collected by researchers from the main source, namely users of Royal Plaza parking services by means of interviews and filling out questionnaires. The population in this study are visitors who have used the Royal Plaza parking area. Samples are users of Royal Plaza parking services who meet the requirements of 100 respondents. The finding of this study is that respondents in general tend to have achieved a good level of satisfaction. There are several attributes that need to be developed better and there are attributes that have satisfied users. The attribute that must be maintained as the main element forming satisfaction of parking service users is that the access to the parking location is close to the shopping center and they never go around in the parking area to find a parking space. Parking has met security standards such as cctv and they feel the vehicle will be parked safely
Regulasi Diri dan Motivasi Berprestasi: Analisis Korelasi dan Pengamatan kepada Perilaku Kerja Penyuluh Pertanian Utami Puji Lestari; Samsul Arifin
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1169

Abstract

The success of agricultural extension will run smoothly and produce quality agricultural products to be able to prosper the lives of farmers in Mojokerto Regency, for that we need an extension worker who has good self-regulation to regulate his own behavior so that it can increase motivation to excel in carrying out tasks and efforts. achieve goal attainment. This explanatory research uses accidental sampling technique and involves 50 respondents. Testing tool with SPSS 24. Analysis tool is correlation analysis. A study with the results of a real and positive relationship between self-regulation and achievement motivation of agricultural instructors in Mojokerto Regency
Asuransi dan Pandemi Covid-19: Peran Persepsi Konsumen dalam Keputusan Pembelian Ellen Cenora; Daniel Hermawan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 3 (2022): February 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i3.1033

Abstract

Consumer perception is a view or thought process used to make decisions in buying products or services that will be consumed. One of them is in purchase of insurance. This study aims to determine the influence of consumer perception on insurance purchase decisions at PT. Prudential Life Assurance during the Covid-19 pandemic in Bandung. This consumer perception is divided into 6 dimensions consisting of store image, product quality, price, promotion, service quality, and value. This research method uses quantitative. The population in this study are all Prudential customers who live in Bandung. The sampling technique used is non-probability sampling with purposive sampling type with a sample size of 100 people. Data was collected by means of a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of the study showed that consumer perception had a positive and significant effect on purchase decision. The dimension of service quality has a significant effect on purchase decision, while the dimensions of store image, product quality, price, promotion, and value have no significant effect on purchase decision. The dimension of service quality is the dimension of the consumer perception variable which dominantly influences purchase decision
Dampak Pandemi Covid-19 Terhadap Stabilitas Profit Efficiency Perbankan Syariah Indonesia Ahmad - Rivai; Syachrul Wahyudi; M. Shabri Abd. Majid; Marliyah Marliyah; Rita Handayani
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 3 (2022): February 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i3.1040

Abstract

This research aims to investigate the impact of the COVID-19 pandemic on the stability of profit efficiency in Indonesian Islamic banking. The analysis used is quantitative by using Stochastic Frontier Analysis (SFA) as a method for estimating the profit efficiency of Islamic Commercial Banks (BUS) and Sharia Business Units (UUS) before and during the COVID-19 pandemic. The data used is secondary data for BUS and UUS in the period January 2018 to August 2021. From this research it was found that the overall phenomenon of Indonesian Islamic banking has a higher level of profit efficiency during the COVID-19 pandemic than before the pandemic. Partially, UUS has a higher level of profit efficiency than BUS before and during the COVID-19 pandemic. In terms of stability, it also shows the same phenomenon, UUS has higher stability than BUS in generating profits both before and during the COVID-19 pandemic. In this study, it was also found that Total deposit and Non-Performing Financing act as significant determinant factors for the stability of profit efficiency of BUS and UUS. The results of this study further strengthen the existence of Indonesian Islamic banking in the future in facing times of economic and financial crisis

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