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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 597 Documents
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Pengaruh Motivasi dan Disiplin Kerja Terhadap Peningkatan Produktifitas Kerja Karyawan PT. Ritra Cargo Medan Nurhayati Nurhayati
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.v3i3.1341

Abstract

This study aims to determine whether there is an effect of motivation and work discipline on increasing work productivity of employees of PT. Ritra Cargo Medan with a population and sample of 30 people. Data collection techniques used in this study were observation, interviews and questionnaires. After the data is obtained, the data processing uses multiple linear regression SPSS 21 application program, the coefficient of motivation regression (b1) is 0.241, the regression coefficient of work discipline (b2) = 0.550 and the regression constant a = 5.224. Using the t-test of motivation (X1) by comparing tcount with ttable obtained tcount = 1,747 < ttable = 2,048. So it can be concluded that the motivation variable (X1) has no effect on work productivity (Y). And the t-test of work discipline (X2) by comparing tcount with ttable obtained tcount = 4,281 > ttable = 2,048. So it can be concluded that the work discipline variable (X2) has a significant and significant effect on work productivity (Y). The F test is carried out by comparing the results of Fcount with Ftable. The value of Fcount = 26,172, while for the Ftable with a significant level of = 0.05, the value of Ftable = 3.354 (table F Statistics) is obtained. It can be seen that Fcount = 26,172 > Ftable = 3,354. So it can be concluded that the motivation variable (X1) and work discipline (X2) have a positive and significant effect on work productivity (Y)
Dapatkah Earnings Quality Memoderasi Pengaruh Faktor Keuangan dan Non Keuangan terhadap Dividend Trend? Mekani Vestari; Muhammad Yusuf
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.v3i3.1367

Abstract

This study aims to obtain empirical evidence that earnings quality strengthens / weakens the effect of profitability trend, leverage trend, liquidity trend, firm size trend, on dividend trend. The analysis method used is MRA (Multiple Regression Analysis). The analysis method used is MRA (Multiple Regression Analysis). The research object is all non-financial companies listed on the Indonesia Stock Exchange (BEI) in the 2014 to 2014 research period. 2018. The results show that earnings quality is able to strengthen the effect of the profitability trend, liquidity trend, and firm size trend on the dividend trend. This study is also able to prove that earnings quality is able to weaken the influence of the leverage trend on the dividend trend. Overall, the results of the study indicate that earnings quality is a purely moderating variable for the effect of profitability trend, leverage trend, liquidity trend, firm size trend on dividend trend
Customer Satisfaction on Yamaha Motorcycles: A Study of Product Differentiation and Brand Reputation Dikdik Harjadi; Iqbal Arraniri; Diki Sagita
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.v3i3.1369

Abstract

This study aims at analyzing the effect of product differentiation and brand reputation on customer satisfaction of Yamaha motorcycle products. To collect data, questionnaires were distributed to 100 respondents selected through accidental sampling method. Meanwhile, descriptive and verification testing methods were used to analyze the collected data. Besides, multiple linear regression was also used to construct the variables, namely product differentiation (X1), brand reputation (X2), and customer satisfaction (Y). As results, this study found that product differentiation and brand reputation have a significant effect on costumer satisfaction
Likuiditas dan Profitabilitas Terhadap Struktur Modal Pada Perusahaan Sektor Pertanian yang Terdaftar di Bursa Efek Indonesia Azwansyah Habibie
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.v3i2.1102

Abstract

The purpose of this study was to examine the effect of Liquidity and Profitability on Capital Structure. This study tries to provide empirical evidence regarding the effect of Liquidity and Profitability on Capital Structure. The independent variable in this study is liquidity which is proxied using the Current Ratio and Profitability is proxied using Return on Assets. While the dependent variable in this study is the Capital Structure which is prorated using the Debt to Equity Ratio. The population used for this study were all companies listed on the Indonesian Stock Exchange in the agricultural sector in the period 2017 to 2020. There were 21 companies. The sample used is 32 observations. multiple regression analysis which is processed using SPSS Version 20 program. The results of quantitative analysis show that the Current Ratio (CR) has no effect on the Debt to Equity Ratio (DER). Return on Assets has an effect on the Debt to Equity Ratio based on the t-count value of -0.131 and a significant value of 0.896, so it can be concluded that the hypothesis is rejected
Analisa TATO dan DER Terhadap ROE Pada Perusahaan Sub Sektor Pertambangan yang Terdaftar di BEI Azwansyah Habibie
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.v3i3.1170

Abstract

The purpose of this study was to examine the Total Asset Turnover and Debt to Equity Ratio to Profitability in Manufacturing Companies Listed on the Stock Exchange in the Mining Sector. The population used for this study were all manufacturing companies in the mining sector. The sample used was 42 observations. Hypothesis Test Results Total Asset Turnover (TATO) on Return On Equity (ROE) t-count value 0.246 < 1.68 (t-count) and sig 0.621 > 0.05, then the first hypothesis is rejected and H0 is accepted, it can be concluded that Total Asset Turnover (TATO) has no effect on Return On Equity (ROE) and the hypothesis which states that Total Asset Turnover (TATO) has a positive and significant effect on Return On Equity (ROE) is rejected. Hypothesis Test Results Debt to Equity Ratio (DER) to Return On Equity (ROE). The results of the research above are the t-count value of 3.288 > 1.68 (t-table) and sig 0.002 < 0.05, the second hypothesis is accepted and H0 is rejected, it can be concluded that the Debt to Equity Ratio (DER) has an effect on Return On Equity ( ROE) and the hypothesis which states that the Debt to Equity Ratio (DER) has an effect on Return On Equity (ROE) is accepted
Pengaruh CAR, BOPO, dan FDR Terhadap NPF Pada Bank Syariah Indonesia Periode Tahun 2016-2021 Annisa Rahayu; Fazhar Sumantri; Feby Angriawan Latumanase; Danni Maulana; Aditya Prasetyo
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1215

Abstract

Islamic bank is a banking system that runs a system of financial activities based on Islamic law. The performance of Islamic banks can be measured by the size of the NPF. Factors that affect NPF basically come from outside and inside the company such as CAR, BOPO, and FDR. This study aims to examine the effect of Non Performing Financing (NPF) from Islamic banks with the Capital Adequacy Ratio (CAR), Operating Costs and Operating Income (BOPO) and Financing to Deposit Ratio (FDR). This research is a quantitative research. The data used is quarterly data at BRI Syariah Bank. In this study using multiple regression data analysis. The classical assumption tests used in this research are normality, multicollinearity, heteroscedasticity and autocorrelation. The research shows that NPF has a positive and significant effect on CAR, BOPO, and FDR. The predictive capability of the three variables on the NPF is 56.6%, while the rest are affected by other factors outside the research model
Determinan Kualitas Laporan Keuangan Pada Perusahaan Di Indonesia Dan Implikasinya Terhadap Nilai Perusahaan Di Era Revolusi Industri 4.0 Junita Putri Rajana Harahap; Reza Hanafi Lubis
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1333

Abstract

The value of the company represents a picture of the state of the company whether it is in good or bad condition. The value of the company can affect the views of investors in making decisions to invest. One way that can be used to see the good or bad value of a company is to assess the quality of the company's financial statements. The quality of financial reports in this study is seen from several aspects of earnings management, namely the Loss Avoidance Ratio (LAR), Profit Decline Avoidance Ratio (PDAR), and the Quality Audit Opinion Ratio (QAOR). In addition, this study also uses the KAP Criteria Ratio - Big Four / Non Big Four Ratio (NBAR) in seeing its effect on company value. The research focuses on companies listed on the Indonesia Stock Exchange except for companies in the financial sector. The method used in this study is a descriptive method using a quantitative approach. The results showed that only the Profit Decrease Ratio (PDAR) had an effect on firm value, while the loss ratio (LAR), audit opinion quality ratio (QAOR) and KAP criteria ratio (NBAR) had no effect on firm value.
Pengambilan Keputusan Pemberian Kredit Berdasarkan Karakteristik Nasabah dan Informasi Akutansi Pada PT. Bank Rakyat Indonesia (Persero) Cabang Rantauprapat Syahrijal Hidayat
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1354

Abstract

Credit facilities provided by banks are the biggest assets for banks. Based on the author's observations at PT. Bank Rakyat Indonesia (Persero) Rantauprapat Branch at the time of pre-research it was known that the decline in credit realization was due to the low quality of accounting information held by customers. It can be seen that there are still many customers who do not have a good report on the company's health condition. So that in making the decision to grant credit at PT. Bank Rakyat Indonesia (Persero) Rantauprapat Branch is still based on trust and some use guarantees from large debtors or debtors who have been trusted by the bank. So that many prospective debtors based on the results of the assessment are not good, but because there is a guarantee from a third party, the credit application can still be realized. This results in a weak assessment of credit applications in looking at the characteristics and accounting information possessed by prospective debtors in making credit decisions, because some debtors do not need to go through credit analysis selection and financial statement assessment. Weak assessment causes weak credit decision making. Therefore we need a way of making decisions in granting credit. With the aim of making it easier for the bank to make credit decisions to colon customers. Based on the hypothesis testing is done by testing the partial significance test (t-test) and significant test. Simultaneously (f-test) where the calculation that the current ratio has a tcount value of 2.122 is greater than t-table 1.989 (tcount> ttable: 2.122>1.989) thus Ha is accepted while H0 is rejected. So it can be stated that the current ratio variable has a significant effect on = 0.05 on the decision to grant credit to the decision to grant credit. And the F value of 34,872, thus simultaneously the current ratio, return on equity, credit guarantee and debtor motivation variables have an Fcount of 34,872 which is greater than Ftable 2.483 (Fcount> Ftable: 35,383> 3,259). Thus, the effect of the independent variables (current ratio, return on equity, credit guarantees and debtor motivation) is simultaneously positive and significant on the dependent variable (credit granting decisions) at PT. Bank Rakyat Indonesia (Persero) Rantauprapat Branch.
Determinan Kinerja Pegawai Dinas Kesehatan Kabupaten Tapanuli Tengah Roiman Sinaga; Meutia Meutia; Fatia Fatimah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i3.1388

Abstract

This study aims to analyze the effect of training, competence and individual characteristics on employee performance in the health office of Central Tapanuli Regency. This type of research is a quantitative study with a saturated sample method, amounting to 65 employees at the Central Tapanuli District Health Office. The results showed that partially training and competence had no significant effect on employee performance in the Health Office of Central Tapanuli Regency. While the characteristic variables have a significant effect on employee performance in the Health Office of Central Tapanuli Regency. Simultaneously training, competence and individual characteristics have a significant effect on employee performance in the Health Office of Central Tapanuli District.
Peran Ukuran Bank Memoderasi Kecukupan Modal dan Konsentrasi Kepemilikan Terhadap Kinerja Keuangan Bank Rachmat Indradi; Taswan Taswan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i3.1394

Abstract

The banking sector is the backbone of the Indonesian economy and has a very important role as a financial intermediary. The purpose of this study is to analyze and explain the effect of capital adequacy on banking performance, the effect of ownership concentration on banking performance, the effect of firm size concentration on banking performance, the role of firm size moderating capital adequacy on banking performance, the role of firm size moderating ownership concentration on banking performance. banking performance. The population used in this study were banking companies listed on the Indonesia Stock Exchange (IDX) during the study period (December 2015 – December 2020). In carrying out this research, the data used are secondary data in the form of historical reports of financial ratios of each banking company listed on the Indonesia Stock Exchange and financial statements in the form of quarterly financial statements of banking companies listed on the IDX which have been published in the period research and record. The results of the analysis are banking performance as proxied by return on assets (ROA) will increase if the CAR variables, ownership concentration and company size do not change (fixed), CAR has a significant positive effect on banking performance (ROA), ownership concentration has no effect on banking performance (ROA), banking size has a significant positive effect on banking performance (ROA), banking size strengthens the relationship between CAR and banking performance (ROA), banking size has no effect on the relationship between ownership concentration and banking performance (ROA).

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