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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 597 Documents
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Analisis Sistem Dan Prosedur Penggajian Serta Pengupahan Dalam Meningkatkan Efektivitas Pengendalian Intern PT Maju Jang Jaya Lubuklinggau Noorchamid Ustadi; Sardiyo Sardiyo; Arisky Andrinaldo; Vina Dharvika Rani
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.v3i4.1552

Abstract

This research uses descriptive qualitative research. In this study using primary and secondary data sources. The data collection technique used by the researcher is the technique of observation, interviews and documentation from PT. Forward Jang Jaya. Based on the analysis of the payroll and wage accounting system, it can be seen that 1) Functions related to the payroll and wage system at PT. Maju Jang Jaya has not fully carried out their duties properly because of the dual tasks carried out by the finance department / cashier, namely as a maker of payroll and salary lists as well as payment of salaries and wages, documents used in the payroll and remuneration system. PT. Maju Jang Jaya is good enough, but still not perfect because there is no salary envelope document. 2) Bookkeeping payroll system and wage system at PT. Maju Jang Jaya has done enough so that it can support the effectiveness of internal control. The network of procedures that make up the payroll and remuneration system has not been fully effective because employee absenteeism is not supervised by the payroll department, so that it can trigger the risk of absenteeism and the occurrence of errors or other fraudulent acts and the organization. structure of PT. Maju Jang Jaya is not good because it does not separate the function of the payroll maker from the payer of the salary. 3) The authorization system has not fully supported the elements of internal control related to payroll and wages because it has not shown evidence of the accountability of the authorities in it and the implementation of the payroll and wage system at PT. Maju Jang Jaya has not fully implemented healthy practices because employee absenteeism is not supervised by the payroll department.
Pengaruh Keadilan, Perilaku, Persepsi Penerapan Undang-Undang Harmonisasi Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Puji Rahayu; Imarotus Suaidah
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.v3i4.1553

Abstract

Changes in tax regulations that often change make people less understanding. This change is also felt by MSME taxpayers. Initially, the MSME tax was regulated in PP 46 of 2013, which was amended by PP 23 of 2018, and lastly was amended by the HPP Law. This relatively short change has given rise to various perceptions by MSMEs. There is a perception that there is no aspect of justice in the indications that the behavior of taxpayers tends to not comply with these regulations. So the researcher wants to raise this issue for research. The purpose of this study was to determine the effect of justice, behavior and perceptions of the ease of implementing the HPP Law on MSME taxpayer compliance in the city of Kediri in 2022. This study used quantitative research. The data source used is primary data. The sampling method used purposive sampling. The data analysis technique used is SPSS with multiple linear regression analysis method. The results showed that partially fairness had a significant positive effect on taxpayer compliance. Taxpayer behavior and perception of convenience have no effect on taxpayer compliance. However, simultaneously justice, behavior, and perception of convenience affect taxpayer compliance. The implication of this research is for tax officers to provide assistance to WP UMKM. So that MSMEs appear to have a positive perception of justice and behave by paying taxes on time.
Pengaruh Store Atmosphere, Product Assortment dan Harga Terhadap Minat Beli Pada Lottemart Center Point Medan Demak Claudia Yosephine Simanjuntak; Edward Nasareth Samosir; Teresia Indah Sari Simamora
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.v3i4.1558

Abstract

Lotte Mart Center Point Medan is a company engaged in trading services with a wholesale sales system. Lottemart Center Point Medan strives to continue to increase consumer buying interest. The purpose of research is to find out partially and simultaneously the influence of store atmosphere, product variety, and the price of consumer buying interest at Lotte Mart Center Point Medan. The research method used is descriptive quantitative. The independent variables of this research are store atmosphere, product variety, and price. The dependent variable of the study is buying interest. The population technique in this study uses an unlimited population because the population in this study is not possible to be calculated as a whole, so the population is all consumers who visit Lotte Mart Center Point Medan. The sampling method in this study was purposive sampling with a total of 90 people. Data collection techniques were carried out by observation, interviews, and questionnaires. The data were then analyzed using the F test and t test. The results of the study found that store atmosphere, product variety, and prices at Lotte Mart Center Point Medan had an effect on buying interest simultaneously and partially. The magnitude of the influence of store atmosphere, product variety, and price on buying interest at Lotte Mart Center Point Medan is 88.4%, while 11.6% is influenced by variables other than careful variables.
Kinerja Sistem Informasi Akuntansi yang dipengaruhi oleh Kemampuan Teknik Personal, Kecanggihan Teknologi Informasi dan Kepuasan Pengguna Neni Nurhayati
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.v3i4.1561

Abstract

This study aims to determine and analyze the effect of personal technical ability, information technology, and AIS user satisfaction on AIS performance in all offices in Kuningan Regency either simultaneously or partially. The research method used is descriptive and verification methods. The research population is in all offices in Kuningan Regency as many as 18 offices in Kuningan Regency. Calculation of the sample using the slovin formula so that the sample is obtained as many as 74 respondents. Then the sampling was carried out using probability sampling technique with simple random sampling technique. The data collection technique uses a questionnaire distributed to all offices in Kuningan Regency. The results showed that personal technical ability, information technology, and AIS user satisfaction had a simultaneous and significant effect on AIS performance. AIS user satisfaction, personal technical ability, information technology, and AIS user satisfaction partially have a positive and significant effect on AIS performance.
Tax Morale, Religiusitas, dan Sanksi Pajak Terhadap Tax Compliance Pada WPOP di Organisasi Nahdlatul Wathan Alvina Windy Pihany; Sri Andriani
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.v3i4.1562

Abstract

The purpose of this study was to determine the effect of Tax Morale, Religiosity, and Tax Sanctions on Tax Compliance of Individual Taxpayers (WPOP). This study uses quantitative methods using primary data sources. The number of samples used in this study was 100 respondents using the multiple regression analysis methods. This research is processed using SPSS software. The results in this study indicate that first (1) tax morality, religiosity, and tax sanctions have a positive and significant effect on taxpayer compliance simultaneously. Second (2) the variables of tax morality, religiosity, and tax sanctions have a positive and significant effect on partial taxpayer compliance. Third (3) the tax morale variable is the most dominant independent variable influencing taxpayer compliance.
Faktor–Faktor yang Mempengaruhi Tingkat Kepuasan Anggota Pengguna Jasa Koperasi Simpan Pinjam Artha Niaga Sentosa Surabaya Moh Muklis Sulaeman; Ruswaji Ruswaji; Puguh Cahyono
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.v3i4.1572

Abstract

The purpose of this study is 1) To determine the factors that influence the level of satisfaction of members using the services of the Artha Niaga Sentosa Savings and Loan Cooperative. The approach in this study uses explanatory research with a survey method (Survey Method) with a simple random sampling technique of 109 respondents. Data collection techniques are questionnaires, interviews, surveys and documentaries. while the data taken are primary data and secondary data, while the data analysis technique using multiple linear regression. The results showed that: 1) Service quality had no effect on member satisfaction, which was proven by a significance value of 0.858 > 0.05. 2) trust has no effect on member satisfaction as evidenced by a significance value of 0.121 > 0.05 3) brand image has a significant effect on member satisfaction as evidenced by a significance value of 0.047 < 0.05. Of the three independent variables, brand image gives the most dominant contribution to the satisfaction of members using the services of the Artha Niaga Sentosa Savings and Loan Cooperative.
Analisis Niat Beli Kembali Produk Tabungan Emas di Pegadaian Dalam Konteks Omnichannel Romindo Megawati Pasaribu; Senti R.O Pasaribu; Imelda Sitinjak; Herry D.S Pasaribu; Vinsensius Matondang
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.v3i4.1579

Abstract

Omnichannel is a business model in which its operations and services are integrated in all sales channels owned by the company in one overall system. Omnichannel combines all store marketing channels both online and offline which can make it easier for customers to find information, process, and make decisions in making product purchases. The purpose of this study was to analyze customer engagement as a mediating variable between channel integration quality and repurchase intention on gold savings products at Pegadaian Medan. The sample in this study was 90 respondents and this sampling method used accidental sampling technique. The data analysis method to answer the hypothesis uses SmartPLS 3.0. The results showed (1) Customer engagement in the omnichannel context had a significant effect on repurchase intention, (2) Channel integration in the omnichannel context had no positive and insignificant effect on customer engagement, (3) Channel integration had a positive and significant effect on purchase intention.
The The Influence of CSR Disclosure and Good Corporate Governance Towards Company’s Reputation Herlina Lusmeida; Vanetta Betha Berlinda
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.v3i4.1580

Abstract

This study examines the effect of CSR and GCG disclosure on the company's reputation. Measurement of CSR disclosure refers to the 2016 GRI Standards. GCG is measured by proxy for the size of the board of directors, gender diversity in the board, and board activity. The research sample was 66 companies during 2018-2020 with the criteria of being public companies and releasing annual reports, not included in the financial sector companies, this was due to the characteristics of different business activities, regulations, and financial ratios, including being winners of the Corporate Image Awards for three years. consecutive years of research, reporting financial statements in rupiah currency, not foreign currency, make annual reports and/or sustainability reports during the research period, containing information on CSR and CG activities. and data analysis was performed with multiple linear regression analysis using SPSS program. The results show that CSR disclosure has a significant positive effect on the company's reputation, the size of the board of directors has a significant positive effect on the company's reputation, gender diversity in the board has a significant positive effect on the company's reputation, and board activities have a significant positive effect on the company's reputation.
Reaksi Pasar atas Pengumuman Dividen PT.Kalbe Farma saat Pandemi Covid-19 Mohammad Arridho Nur Amin
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.v3i4.1585

Abstract

PT. Kalbe Farma is one of the issuers that earned a very large profit per share during the Covid-19 pandemic, this happened because of PT. Kalbe Farma is a supplier of medical devices and medicines needed by the community and government agencies, even during 2020 PT. Kalbe Farma can distribute dividends twice amid the Covid-19 pandemic conditions. This certainly gives a signal to investors and the public that PT. Kalbe Farma has resilience and can still increase its stock price when the economy is in recession. The purpose of this study is to see how much abnormal return and trading volume activity PT. Kalbe Farma obtained for the announcement of the second dividend in December 2020. The method used in this research is the method of studying events. The observation period was carried out in this study, which is 5 days before the dividend announcement and 5 days after the dividend announcement of PT. Kalbe Farma. The data used in the study were daily stock closing prices, daily JCI data, daily trading volume, and the number of outstanding shares. The results of the study obtained are a significant abnormal return value above 0.05 which is 0.290. The significance value of TVA is 0.380 so it can be concluded that there is an abnormal difference in return and trading volume activity before and after the announcement of pt dividends. Kalbe Farma
The Pengaruh Indikator Rasio Keuangan Terhadap Non-Performing Financing Net Pada PT Bank Syariah Indonesia Tbk Husni Mubarok
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.v3i4.1586

Abstract

The study aims to analyze the Effect of Financial Ratio Indicators on Non-Performing Finance Net at PT Bank Syariah Indonesia Tbk 2009-2021. The research created a quantitative case study descriptive model that resulted in a partial test of the ROA variable showing the most powerful influence on the hypothesis that Ho accepted the residuals were normally distributed to the NPF Net, while the simultaneous test was carried out together with indicators of the independent variable the level of correlation was very strong. The dependent variable hypothesis was accepted that the residual was normally distributed to NPF Net.

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