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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
Pengaruh Profitabilitas dan Likuiditas Terhadap Harga Saham di Perusahaan Manufaktur Yang Terdapat di Bursa Efek Indonesia (Sektor Makanan dan Minuman) Anggun Enjelina Sirait; M Khoiri
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.v3i3.1175

Abstract

The purpose of this study was to determine the effect of Profitability and Liquidity on Stock Prices in companies that have been listed on the Indonesia Stock Exchange (IDX) in the period from 2016 to 2020. In this study, there were 8 companies in the food and beverage sector that were sampled using purposive sampling method to determine the sample on certain conditions. Then the variables taken are Return On Assets, Current Ratio and stock prices. In this study using a quantitative approach and data collection was carried out using secondary data sources, namely collecting data on financial statements of sector and beverage companies listed on the Indonesian stock exchange which were collected indirectly from the object of research but obtained the data from other sources such as the internet and the company's official website. the. and data analysis using multiple linear regression analysis with the help of SPSS version 26 to process the data. The results shown by this study are that (1) partially the return on assets has a positive and significant effect on prices, the second (2) simultaneously the current ratio has a positive and significant effect on stock prices and the last (3) simultaneously return on assets and the current ratio has a positive and significant effect on stock prices
Implementasi Program Redistribusi Tanah di Kantor Pertanahan Kabupaten Minahasa Tenggara Tahun 2021 Hidayat Andhi Dhinata; Shirley Y V I Goni; Femmy C M Tasik
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.v3i3.1180

Abstract

The purpose of this study is to analyze the Implementation of land redistribution program in the Kantor Pertanahan Kabupaten Minahasa Tenggara in 2021. Research uses descriptive methods with qualitative approaches. The study was conducted in Southeast Minahasa Regency using empirical data obtained through observations and interviews. The focus of this research is based on Edward III's theory with four aspects, namely communication, resources, disposition, and bureaucratic structure. The results showed that the Implementation of land redistribution program in the Kantor Pertanahan Kabupaten Minahasa Tenggara in 2021 was carried out based on the Undang-Undang No. 5 Tahun 1960 based on social justice for the entire community. Aspects of communication in the delivery of land redistribution programs implemented with extensions do not run optimally. It is also affected by limited human resources, it is the measurement and inventory officer. Furthermore, in the aspect of bureaucratic structure there is a problem of the person in charge of activities that differ between physical work and budget, and the absence of Standard Operating Procedures (SOPs) in this land redistribution activity. In the aspect of communication through counseling during the Covid-19 Pandemic it is recommended that it be implemented gradually with certain methods, schedules, and quotas. Kantor Pertanahan Kabupaten Minahasa Tenggara is advised to increase the number of employees to support the implementation of land redistribution activities both civil servants and non-civil servants. Furthermore, in the aspect of bureaucratic structure, physical and budgetary work responsibilities must be in the same institution and must be made standard operating procedure (SOP) to be a guideline that facilitates the implementation of such activities
Analisis Niat Wisatawan untuk Berkunjung ke Kawasan Kuta Mandalika Lombok Tarandhika Tantra
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.v3i3.1181

Abstract

Tourism is the sector that has the most potential to contribute greatly to GDP. The competitiveness of Indonesia's tourism sector is lower than the kawasa countries of Southeast Asia. The Government of Indonesia developed the National Priority Tourism Area with the 10 New Bali program in an effort to be competitive and superior. Kuta Mandalika Lombok Area of West Nusa Tenggara is one of the 10 priority areas. This research was conducted to find out the factors that make tourists to visit the Kuta Mandalika Lombok area including destination image, motivation, Word of Mouth and knowledge. Knowledge is believed to moderate the image of the destination. The survey was conducted to 310 respondents who had visited the Kuta Mandalika Lombok Area and conducted an analysis using the SmartPLS application. The findings of this study show that the image of destination, motivation, and Word of Mouth has a positive influence on the intention of visiting kuta mandalika lombok area. Knowledge is proven to have no moderating effect on the relationship of destination imagery and visiting intentions. The local government should develop the image of Kuta Mandalika Lombok area as a world-class priority tourist area in order to attract tourists to visit
Pengaruh Penerapan SIA, SPI dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan Pada Indojaya Group Monika Muji Astuti; Suprantiningrum Suprantiningrum
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.v3i3.1184

Abstract

This study aims to determine the effect of the application of accounting information systems, internal control systems, roles and internal auditors on the quality of Indojaya Group's financial reports. This research is a quantitative research with data analysis using multiple linear regression. The population in this study were employees of the Indojaya group who work as accountants totaling 37 employees and the sampling in this study used the census method, where all members of the population were sampled. Collecting data using a questionnaire method given to respondents to be filled out. The results of this study indicate that the application of accounting information systems, internal control systems and the role of internal audit have a significant positive effect on the quality of financial reports
Dampak Penggunaan Sosial Media Terhadap Kinerja Bisnis Friska Mastarida
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.v3i3.1188

Abstract

The purpose of this paper is to review the literature on the use of social media on business performance. This study uses a qualitative research design through library research techniques. The author presents various journal publications in the field of marketing and management from 2010 to 2020 using a systematic literature review approach. Highlight that four dimensions that encourage the development of exploitation and exploration of social media that are firm-spesific companies to business performance are the relational dimension, cognitive dimension, structural dimension and knowledge transfer dimension. This area of ​​research requires a great deal of attention both theoretically and empirically, to analyze and develop new categories of antecedents of social media adoption on business performance. Further studies emphasize sustainable innovation. This paper provides a complete framework regarding social media adoption on business performance
Upaya Meningkatkan Kinerja Mitra Binaan UKM PTPN III Nusantara Melalui Social Network dan Perceived Customer Benefit Melalui Program Kemitraan Junaidi Junaidi; Zulkarnain Lubis; Ihsan Effendi
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.v3i3.1189

Abstract

This study aims to determine the role of partnerships in mediating social networks and perceived value on the performance of SMEs fostered by PTPN III Nusantara. The population in this study were 785 SMEs assisted by PTPN III Nusantara which were considered successful in developing their business. The sampling technique used was accidental sampling. So that only 125 respondents were chosen by the researchers to be used as research samples. Collecting data using a questionnaire and data analysis using path analysis. The results showed that the role of this partnership was able to mediate social networks and perceived value on the performance of SMEs fostered by PTPN III Nusantara. This means that the role of partnership is indirectly able to improve the performance of the assisted SMEs at PTPN III Nusantara
Pengaruh Budaya Organisasi dan Motivasi Kerja terhadap Kinerja Karyawan dengan Employee Engagement Sebagai Variabel Mediasi (Studi Kasus Pada Lembaga Pendidikan dan Pelatihan Kepolisian Negara Republik Indonesia) Hafni Ratna Indah; Aryana Satrya; Etty Puji Lestari
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.v3i3.1190

Abstract

The National Police Education and Training Institute is a supporting element in the Indonesian National Police whose task is to plan, develop and carry out educational functions in the context of “Creating Tribrata Persons who are moral, professional, modern and superior”. This study aims to determine the effect of organizational culture and work motivation on employee performance with employee engagement as a mediating variable at the Indonesian National Police Education and Training Institute. The population in this study were all personnel of the National Police Education and Training Center and a sample of 202 people was obtained using the slovin formula. Data was collected using a online questionnaire. The data that has been collected is analyzed by path analysis using PLS. The results of data analysis show that: (1) Organizational culture variable has a direct and significant influence on employee performance, (2) Work motivation variable has a direct and significant influence on employee performance, (3) Organizational culture variable has a direct but not significant effect on employee engagement, (4) Variables of work motivation have a direct and significant influence on employee engagement (5) Variables of organizational culture and work motivation have an indirect influence on employee performance with employee engagement as a mediating variable at the National Police Education and Training Institute (6) Variables of employee engagement have an influence on employee performance
Impact of The Covid-19 Pandemic on Financial Performance of Logistics and Delivery Companies Listed on ISSI Muhamad Rizal Kurnia; Syihabudin Syihabudin; Najmudin Najmudin
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.v3i3.1197

Abstract

The limited activities outside the home due to the Covid-19 pandemic have made people spend more online shopping. The rapid development of e-commerce and online shopping has become a huge opportunity in the logistics and delivery (courier) sector because it is one of the essential industries that is allowed to continue operating and a sector that plays a vital role in supporting the community's economy during the Covid-19 pandemic. This study aims to determine the impact of the Covid-19 pandemic on the financial performance of logistics and shipping companies listed on the Indonesian Sharia Stock Index (ISSI). This research method uses descriptive quantitative using financial ratio calculations to describe the company's financial performance which is used is ROA, NPM, and DER. The data source is secondary data for the 2019-2021 quarterly financial statements at PT Satria Antaran Prima Tbk and PT Trimuda Nuansa Citra Tbk. obtained from the idx.co.id website page. The results of this study indicate that before the 2019 Covid-19 pandemic, the company's financial performance on ROA and NPM increased and DER tended to decrease. During the Covid-19 pandemic in 2020-2021 ROA and NPM decreased and DER increased. Company's financial performance logistics and delivery shows that before Covid-19 was better than during the Covid-19 pandemic
Analisis Pengelolaan Keuangan Usaha Mikro Kecil dan Menengah (UMKM) Pada Usaha Gerabah di Desa Banyumulek Sofiati Wardah; Agus Khazin Fauzi; Sigit Ary Wijayanto
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.v3i3.1202

Abstract

This study aims to find out and analyze how to manage finances, including budget planning, reporting, control, and control applied by the Association of Micro, Small and Medium Enterprises (UMKM) at the Pottery Business Association in Banyumulek Village. Data collection was carried out using a questionnaire to all members of the Banyumulek Pottery Association and samples for this study was 30 people. The results indicated that: (1) most of the respondents had not done budget planning as much as 53%; (2) most of the pottery craftsmen have not realized the use of the budget, namely 54%; (3) most of the craftsmen have not carried out the entire financial recording process, namely 62%; (4) most of the craftsmen have not done the financial reporting process, namely 54%; and (5) most of the craftsmen have not carried out the budget control process, namely 58%
Pengaruh Kualitas E-Service Terhadap Kepuasan Konsumen dan Dampaknya Terhadap Penjualan Online Repurchase in Lazada Indonesia di Kota Semarang Singgih Purnomo
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.v3i3.1204

Abstract

This research was conducted by examining the gap between the relationship between e-service quality and customer satisfaction and its effect on repurchase intention. The study was conducted to see whether all electronic service quality variables (usage, website design, responsiveness, personalization/customization, and assurance) had an effect on total service quality and customer satisfaction which could lead to repeat purchases. The analysis technique used is SEM (structural equation modeling) with the number of respondents as many as 197 Lazada customers in the city of Semarang. The results of the goodness of fit criteria RMSEA = 0.066; NFI & NNFI = 0.96 & 0.94; IFI = 0.92; and RFI = 0.93. These results indicate that the model has a good fit and is feasible to use. Based on the results of the study, there are four hypotheses that have a positive and significant effect, namely web design, responsiveness, customization, and customer satisfaction on repurchase intentions. However, two objections were rejected, namely the ease of use and the assurance of repurchase intentions