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+6282161108110
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Editorial Address
Jalan Sisingamangaraja No. 338, Simp. Limun, Medan, Sumatera Utara
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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
Pengaruh Pengembangan Pegawai on the Job Training dan Kedisplinan Kerja Terhadap Peningkatan Kinerja di BKD Kabupaten Gresik Lilik Nurcholidah; Indira Sofia; Muhammad Chusnul Khitam
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.v3i4.1523

Abstract

This research was conducted to see the effect of ON THE JOB TRAINING Employee Development and Work Discipline on Performance Improvement in BKD Gresik Regency. The hypothesis has a simultaneous, partial and relatively dominant effect on the performance improvement. With the sample used is a number of 50 employees. From the results of the t-test of the Employee Development On The Job Training (X1) variable on Performance Improvement (Y), the results obtained a significant level of 0.000 <0.05 and tcount of 4.614 t table of 2.0129. From these data, the value of tcount > ttable (4.614 > 2.0129), it can be concluded that partially the Employee Development variable has a significant effect on Performance Appraisal. And the variable of Work Discipline (X₂) on Performance Improvement (Y) obtained the results of a significant level of 0.000 < from 0.05 and tcount of 2.762 ttable of 2.0129. From these data, the value of tcount > ttable (2.762 > 2.0129), it can be concluded that partially the price variable has a significant effect on Performance Improvement. Fcount (40.966) > Ftable (2.8086) with a significance of 0.00 which indicates that it simultaneously has an effect. And the most dominant variable is the Employee Development On The Job Training (X1) variable because it has the highest value of 0.421.
Pengaruh Kualitas Produk dan Kualitas Pelayanan Terhadap Kepuasan Konsumen dan Dampaknya Pada Kepercayaan Konsumen Lazada Wala Erpurini; Nur Alamsyah; Rimbun Kencana
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.v3i4.1524

Abstract

This study aims to determine the effect of product quality and service quality on consumer satisfaction and the impact on Lazada consumers' trust at the Elzatta Hijab Official store. The population in this study were followers of the Elzatta Hijab Official store. The research method used is descriptive and associative methods. Where to test the influence between the independent variables and the dependent variable. The results of the research through descriptive analysis showed that product quality, service quality and consumer satisfaction and their impact on consumer confidence were in the very good category. The data analysis technique used is path analysis. Associative testing shows the effect of product quality on consumer satisfaction by 73.8%, the effect of service quality on consumer satisfaction by 22.3%. The effect of product quality and service quality on consumer satisfaction is 90.3%. The effect of product quality, service quality, and consumer satisfaction on consumer confidence is 64.8%.
Pengaruh Realisasi Growth Rasio Pad Terhadap Pertumbuhan Perekonomian Masyarakat Kabupaten Bojonegoro Periode Tahun 2016-2020 Edy Suhartono; Ike Susanti
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.v3i4.1525

Abstract

Sources of Regional Financing or PAD (Regional Original Income) come from local taxes and regional levies. The increase in Regional Original Income (PAD) must be carried out by the Regional Government to finance their own needs, so that the dependence of the Regional Government on the Central Government is decreasing and in the end the Regional Government can be independent. This research is descriptive quantitative because we have to know how much the PAD target is so that it can meet the needs of the people of Bojonegoro which is adjusted to the GRDP. The higher the realization of the PAD budget, the higher the economic growth or vice versa because with the equation Y=18.96+4.86X , a= 18.96, it shows an economic growth of 18.96 and the amount of realization is 4.86, from the regression coefficient ( R²) obtained is 0.987, it can be ascertained that the effect of the realization of the PAD Budget on Economic Growth is 98% and the remaining 2% is influenced by other variables. The development of PAD realization in Bojonegoro Regency has increased, it is fluctuating. because the growth performance of PAD allocated for facilities and infrastructure for the public cannot be maintained due to the increase so that it tends to decrease.
Identifikasi dan Manajemen Risiko untuk Mereduksi Kerentanan Pada Masyarakat Mukhammad Fatkhullah; Muhammad Alhada Fuadilah Habib; Kanita Khoirun Nisa
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.v3i4.1529

Abstract

Vulnerability is an important aspect of national development. Failure to identify and manage vulnerabilities makes programs or policies designed by the government, companies, or non-governmental organizations run not as expected. This study aims to provide an understanding of definitions, sources and forms, identification methods, and interventions in managing risk to minimize vulnerability in the community. This study uses a systematic literature review method with inclusion criteria based on keywords: vulnerability, social risk, and social protection. The inclusion and exclusion criteria include: type of publication, year, accessibility, relevance, methodology and publication contribution. Vulnerability is a condition that makes a community easily affected by various threats. These threats consist of external risks such as the natural environment, social and demographic composition as well as internal risks such as economic conditions, physical and mental health. Both external and internal risks are closely related. Identification is carried out to map and categorize not only based on the causes and forms of vulnerability, but also on the magnitude of the impact, the number of victims and the possible losses. These data are important to determine the priority scale in determining the intervention that must be carried out. Preventive interventions are needed at low risk levels, promotive at moderate risk levels, and protective at high risk levels. If prevention, support and protection are no longer possible, transformative interventions are needed to keep communities away from crises.
Pengendalian Internal Pemberian Kredit Mikro UMKM Untuk Menjaga Likuiditas Dimasa Pandemic Covid-19 Pada Bank BPR Serang Cabang Cinangka Adih Supriadi
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.v3i4.1530

Abstract

The purpose of this paper is to answer how the internal control in the provision of MSME microcredit by the BPR Serang Bank Cinangka Branch during the Covid-19 Pandemic and find out how the liquidity is. The writing method used is descriptive qualitative, while the population used is the financial statements of BPR Serang Cinangka Branch with a sample of 2019-2020. The results of the discussion showed that the internal control in providing microcredit to MSMEs by Bank BPR Serang Cinangka Branch during the Covid-19 period were customer interviews, OTS, SLIK checking, curriculum vitae, and the application of 5C principles (character, capacity, capital, colleateral, and condition). Meanwhile, the liquidity of Bank BPR Serang Cinangka Branch during the Covid-19 period based on the results of the calculation of the Quick Ratio of BPR Serang Cinangka branch in 2019-2020 illiquid conditions of its current assets, based on the LAR ratio in 2019 healthy conditions and in 2020 unhealthy conditions or unable to meet demand for credit from assets owned or assets, based on LDR ratio in 2019-2020 very healthy condition, based on NPL ratio in 2019 NPL below 5% means healthy condition but in 2020 NPL above 5% means less healthy, because based on the amount of NPL, a bank that is in a healthy category must have an NPL below 5%.
Pemulihan Ekonomi melalui Pengembangan UMKM di Masa New Normal Covid-19: Pendekatan ANP-BCOR Ahmad Albar Tanjung; Kartika Sari Lubis; Riandani Rezki Prana; Muliyani Muliyani
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.v3i4.1533

Abstract

MSMEs are crucial to Indonesia's economic recovery following the COVID-19 outbreak. The goal of this research is to develop a strategy for MSMEs in Medan to survive and thrive under the new normal conditions of Covid-19. The government must take steps and make attempts to address the issues at hand. Numerous alternative options will be evaluated, including human resource quality enhancement, stakeholder engagement, and collaboration enhancement, digital marketing optimization, product differentiation, and product quality standardization. The Analytic Network Process and Benefits Opportunities Cost Risk (BOCR) techniques are used in this investigation. The objective is to obtain a priority ranking of options to use as a guide when making decisions. BOCR analysis employs three criteria when determining alternative priorities: Standard (B/C), Pessimistic B/ (C x R), and Realistic (BxO)/(C x R). The results of this study indicate that if the decision maker focuses on Realistic, the first priority is Digital Marketing Optimization with a coefficient of 0.19, the second priority is Human Resources Quality Improvement with a coefficient of 0.10, the third priority is Product Quality Standardization with a coefficient of 0.07, the fourth priority is Increased Commitment and Collaboration Stakeholders with a coefficient of 0.02 and the last priority is Product Differentiation with a coefficient of 0.01. With the shift from traditional to digital marketing, the MSME market's reach is no longer restricted to the immediate vicinity, but also extends to locations outside the island and abroad. Increased sales will boost the revenue of MSME actors, contributing to the country's economic recovery. Additionally, developing MSMEs requires the dedication, cooperation, and participation of the government, academia, researchers, financial institutions, and information technology businesses.
Analisis Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pada Pelaku UMKM di Kota Bengkulu Debby Arisandi; Aan Shar; Meydina Putri
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.v3i4.1541

Abstract

This study aims to determine the factors that affect the quality of financial reports for MSME actors in Bengkulu City based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) which are the current financial reporting standards for MSMEs. Bookkeeping of business activities is a financial report that separates business assets from non-business assets, there are still many MSME actors who have not made books in accordance with standards. In general, MSME actors keep simple financial records so that these records do not reflect the actual financial status of the business. Many MSME actors are still negligent in preparing their business financial statements, making it difficult to get financing from banks. Financial reports are needed to determine the company's profit or loss, assets, liabilities, and capital control, as well as planning for the efficiency of expenditures that occur, all of which act as decision-making tools for business development. The study used three independent variables, namely Education Level (X1), Business Scale (X2), Business Length (X3), and one dependent variable, namely the quality of financial reports. The sample of MSMEs studied were MSMEs in Singaran Pati District, Bengkulu City with a total population of 344 MSMEs. The results of the study show that the variables of education level, business scale and length of business are factors that affect the quality of financial reports for MSME actors in Bengkulu City. From the results of the analysis of data testing on these 3 variables, the MSA value for education level has an MSA value of 0.683, Business scale has an MSA value of 0.698, and the length of business has an MSA value of 0.674.
Pengaruh Komunikasi Terhadap Produktivitas Kerja di Moderating Komitmen Pegawai di Bank Sumsel Babel Cabang Lubuklinggau Hardi Mulyono; Irma Idayati; Suyadi Suyadi
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.v3i4.1546

Abstract

The problem in this study is the effect of communication on work productivity in moderating employee commitment at Bank Sumsel Babel Lubuklinggau Branch. This study uses observation data collection methods, distributing questionnaires, and conducting documentation to find data. This study shows that communication has a significant effect on work productivity in moderating employee commitment. The results of this study indicate that communication partially has an influence on work productivity with an R square value of 0.389 or 38.9% and employee commitment as a moderating variable strengthens the relationship between communication and work productivity with an R square value of 0.456 or 45.6%. It can be concluded that communication affects work productivity at Bank Sumsel Babel Lubuklinggau Branch, further after being moderated by employee commitment, resulted in a significant increase in work productivity.
Analisis Faktor Penentu Minat Berwirausaha Pada Santri Pondok Pesantren Anwarul Huda Mohamad Bastomi; Dwiyani Sudaryanti
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.v3i4.1549

Abstract

The government is working to attract entrepreneurs to help strengthen Indonesia's economic structure. The community's low interest in becoming an entrepreneur is an important issue that needs to be addressed. This research is used to analyze several factors that influence interest in entrepreneurship. Quantitative descriptive analysis was used to collect data through a questionnaire survey. Random samples were taken from the students of the Anwarul Huda Islamic boarding school. Several linear regression tests were used to analyze the data processed with the SPSS 25 application and the entrepreneurial interest of students. This research description explains that all independent variables have a significant effect on the dependent variable. Interest in entrepreneurship is determined by the biggest factors in the form of self-efficacy, followed by locus of control, adversity intelligence, spiritual motivation and the smallest is religiosity. The results of this study can be used as a reference for institutions in an effort to increase interest in entrepreneurship through the preparation of various programs related to the activities of students in Islamic boarding schools.
Pengaruh Price Perception, Store Atmosphere dan Product Diversity terhadap Purchase Decision Produk Starbucks Coffee Hafizh Fitrianna
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.v3i4.1550

Abstract

This study aims to determine the effect of price perception, store atmosphere and product diversity variables on purchasing decisions for Starbucks Coffee products in Yogyakarta. The type of research used is quantitative research. The population in this study were Starbucks Coffee consumers in Yogyakarta. The sampling technique used purposive sampling method with a total sample of 180 people. Data collection techniques using online questionnaires that have been tested for validity and reliability. Multiple regression technique is used as a method of data analysis in answering the hypothesis. The results of this study indicate that: (1) price perception has a positive effect on purchase decisions, as evidenced by a significance value of 0.000 <0.05, and a regression coefficient of 0.715; (2) product diversity has a positive effect on purchase decisions, as evidenced by a significance value of 0.000 <0.05 and a regression coefficient of 0.402; (3) store atmosphere has a positive effect on purchase decisions, as evidenced by a significance value of 0.003 <0.05; and a regression coefficient of 0.243; and (4) price perception, store atmosphere and product diversity have a simultaneous effect on purchase decisions, as evidenced by the calculated F value of 56,290 with a significance of 0.000 <0.05.