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EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)

ekuitas
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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 533 Documents

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Model Pengembangan Manajemen Sdm Masjid Di Kota Medan Joli Afriany; Hubbul Wathan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 1 No 1 (2019): August 2019
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

The purpose of this study is to determine the management of the mosque in developing the quality of human resources in the Aceh Sepakat Mosque in Medan. The development of human resources is a factor needed in preaching activities both in terms of individuals or organizations so that the achievement of objectives that are carried out effectively and efficiently, therefore the management is must use good management. The mosque's existence is needed by the community, considering the mosque is one of the religious institutions whose role and function is not only for religious activities, but can be used for social activities and community empowerment around and also the development of the community . This study used qualitative research methods. Field research is research using information obtained from informants or respondents through data collection techniques using observation, interviews and documentation. After conducting research, it is known that mosque management in developing the quality of human resources in Aceh agreed to implement managerial functions, which include planning , organizing, mobilizing and monitoring. Then implement operational functions, which include procurement, development, compensation, integration and maintenance. As for the development of human resources, which is carried out with the holding of training in addition, the board is also involved in the committees of competitions, recitation and other activities

Pengaruh Sikap 3A (Attitude, Attention, dan Action) Berbasis Syariah Terhadap Pencapaian Loyalitas Penabung Wadiah Pada Bank Sumut Syariah Raja Sakti Putra Harahap; Abi Waqqosh; Saparuddin Siregar
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 1 No 2 (2020): February 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Tabungan hanya berguna apabila diinvestasikan, sedangkan para penabung tidak mampu melakukannya sendiri dengan terampil dan sukses. Nasabah mau menyimpan dananya di bank karena percaya bahwa dapat memilih alternatif investasi yang menarik. Sumber Daya Manusia (SDM) merupakan faktor pendukung utama dalam pengembangan industri perbankan syari’ah. Oleh karena itu disetiap perusahaan berlomba-lomba memberikan pelayanan yang terbaik bagi nasabahnya agar dapat mempertahankan simpanan sebagian dananya di perusahaan tersebut

Studi Empiris: Pengaruh Firm Size, Current Ratio, dan Total Asset Turnover Terhadap Profitabilitas Melalui Return on Equity Wenny Anggeresia Ginting; Siti Aisyah Nasution
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 1 No 2 (2020): February 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

This study examines the effect of Firm Size, Current Ratio, and Total asset turnover on profitability proxied by Return On Equity. The population used in this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018, totaling 19 companies. The sample used as many as 50 samples where sampling is done by purposive sampling technique. The method used in this research is quantitative, the type of research used is descriptive, the type of data is secondary. Data analysis method used is multiple regression. Data collection techniques using documentation techniques by collecting financial statements manufacturing companies' food and beverage sub-sectors listed on the Indonesia Stock Exchange. The results of this study indicate that Firm Size, Current Ratio, and Total assets have significant and significant effect on profitability (ROE) in food and beverage sub-sector manufacturing companies that are listed on the Indonesia Stock Exchange. Simultaneously Firm Size, Current Ratio, and Total Asset Turnover variables affect Profitability (ROE). Partially the Current Ratio and Total Asset Turnover variables have a positive and significant influence on Profitability (ROE), while the Firm Size has no influence and is significant on Profitability (ROE). The coefficient of determination test results showed a value of 63.7% of the variation in profitability (ROE) which means that profitability can be explained by the variable Current Ratio, Debt to Equity Ratio and Total Asset Turnover

Perbandingan Modal Ventura Konvensional dan Syariah : Studi Literatur Model Pembiayaan Startup dan UMKM di Provinsi Sumatera Barat Dewi Mahrani Rangkuty; Alfian Zulmi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 1 No 2 (2020): February 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Venture capital is one of the alternative sources of financing for beginner entrepreneurs (startups) and Micro Small and Medium Enterprises (MSMEs). Sharia venture capital is a model of venture capital with the application of Sharia principles in its financing activities. The existence of Sharia venture capital will support the growth of SMEs and startups, especially in West Sumatera. The paper uses a literature study on the venture capital model and the Sharia venture capital model to see a more precise financing model for startup and MSME growth in West Sumatera. Reviews of the study of literature show that, by applying Shariah principles in accordance with the principles of living in society and to support the vision of RPJMD West Sumatra province, the Sharia venture capital model is more appropriate to apply to the startup business and SMEs in West Sumatera. The existence of a Sharia venture capital company became very urgent to be realized immediately. If necessary, sharia venture capital companies can be established in every Regency/city in West Sumatera. The Government should also pay attention to the socialization of Sharia venture capital and also venture capital fund so that the Sharia venture capital that was established can run as the purpose of establishment

Pengaruh Jumlah Taksiran dan Piutang Terhadap Laba Bersih PT Pegadaian (Persero) UPC Campalagian Periode 2016-2018 Wulan Ayuandiani; Ayub Hardianto; Nurfitriayu Mandasari
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 1 No 2 (2020): February 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v1i2.74

This study aims to determine the effect of the number of estimates and accounts receivable partially to net income and to determine the effect of the number of estimates and account receivable simultaneously on net income PT. Pegadaian (Persero) UPC Campalagian period 2016-2018. This study uses classical assumption test techniques, multiple linear regression, coefficient of determination, F test and t test. The population sampled are financial statement, reports on the number of estimates and accounts receivable period 2016-2018. Data collection with documentation techniques. The calculation result obtained by the value of tcount the estimates amount of -0,281 with a significant level of 0,781 and accounts receivable of 4,173 with a significant level of 0,000, while the value of ttable is 2,03452. This shows that the estimates amount partially has a negative and insignificant effect on net income (-0,281 < -2,03452 dan 0,781 > 0,05), while accounts receivable have a positive and significant effect on net income (4,173 > 2,03452 dan 0,000 < 0,05). The value of Fcount the number of estimates and receivable obtained is 17,066 with a significant level of 0,000, while the value of Ftable is 3,28. This shows that the number of estimates and account receivable simultaneously has a positive and significant effect on net income (17,066 > 3,28 dan 0,000 < 0,05)

Analisa Hukum Islam Pada Akad Transaksi Pembulatan Berat Kiriman di PT Tiki Jalur Nugraha Ekakurir Studi Kasus Cabang Utama Sumatera Utara Fikri Al-Haq Fachryana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 1 No 2 (2020): February 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

As PT Tiki Strip Nugraha Ekakurir's business grows, there are Islamic legal issues in its business practices that must be straightened out. The issue is the purchase agreement, which is when setting the price of services in this case setting shipping rates based on shipment weight. At present the determination of shipment weight is the existence of a weight rounding system. Therefore there is a need for a study in Islam related to the determination of the weight of consignments in this ijarah contract / transaction. The delivery transaction agreement is an ijarah agreement (service fee), where JNE as a service provider is rewarded (wages) by the service provider (the customer). From the transactions in JNE there are no deviations related to the ijarah contract, because JNE tells the original weight of the scales before rounding. If analyzed from the pillars, terms and some basic legal ijarah then there is no deviation which has been fulfilled in the presence of: 1. Musta jir 2. Ajir (people who are given wages) 3. Shighat 4. Ujrah (wages) 5. Ma qud bih (goods that become objects). The most important requirement in this transaction is that the services provided are halal services. In this pillar that the object must be halal goods, and this depends on each consumer who will send what goods will be sent. Based on the calculation of JNE Main Branch Medan Main Cost component, the additional profit is in a fair condition (because it is less than 20%), meaning that the usury element is not included in the JNE tariff determination.

Proses Pelaksanaan Manajemen Risiko Pada Pembiayaan Murabahah Di BPRS Haji Miskin Pandai Sikek Kabupaten Tanah Datar, Provinsi Sumatera Barat Darwin Darwin; Saparuddin Siregar
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 1 No 2 (2020): February 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Islamic banks function as an intermediary institution that is collecting funds from the public and channeling funds to the people who need it in the form of financing. In the business world, both in the fields of industry, trade, transportation and other business fields will not be separated from the need for funds. Every bank must have risks faced, including the provision of financing to customers who need to increase business capital. Most of the Poor Hajj BPRS customers who apply for murabaha financing are traders. The income earned from these businesses sometimes increases and decreases, resulting in frequent bottlenecks when payment of debt to Islamic banking parties. Then the company needs to supervise and manage the risk of financing that will be provided to customers with the aim of reducing the occurrence of bad loans.

Analisis Pengaruh Risiko Kredit Terhadap Profitabilitas Bank Syariah Sumatera Utara Tri Auri Yanti
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 1 No 2 (2020): February 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

The application of risk management in Islamic banks is very important which aims to identify, measure, monitor, and control risks arising from all business activities of the Bank that have the potential for losses due to certain events, including credit risk due to debtor failure, credit concentration risk, counterparty credit risk, and settlement risk. Financial ratios or Financial Ratios are a company's financial analysis tool to assess the performance of a company based on comparison of financial data contained in the financial statement post (balance sheet, profit / loss statement, cash flow statement) which is an alternative to test whether financial ratios are useful for making predictions about future profitability. CAR, NPF and FDR are measures of the ability to predict profitability. The data was obtained from the OJK Sharia Banking Statistics publication report. The independent variables in this study are Capital Adequacy Ratio (CAR), Non Performing Financing (NPF) and Financing to Deposit Ratio (FDR) while Return on Assets (ROA) as the dependent variable. Data collection methods in this study are documentation and literature. During this period, the research data were normally distributed. This study shows that variables, CAR, FDR and NPF influence ROA.

Improving Quality of Learning with Syariah Accounting Mind Mapping Method in Accounting Program at Universitas Negeri Medan Saparuddin Siregar; Anggriyani Anggriyani; Nasirwan Nasirwan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 1 No 2 (2020): February 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Problems in this study is the result of studying the Syariah Accounting courses that students have not showed significant results. The acquisition of student value is Relatively unfavourable because of the lack of precise learning method that has been used, Thus affecting the low of students' reasoning. Therefore, Researchers offer Mind Mapping as a solution in improving student achievement. Mind Mapping aims: (1) To know Whether Mind Mapping in KDBK Syariah Accounting feasible to be used in the student. (2) To direct and guide lecturers in improving the quality of learning through Mind Mapping. (3) Become a training tool for Reviews their lecturers to publish research results in scientific journals, both locally and Nationally accredited. This study will run and be done within 5 years of the whole course of KDBK Accounting Sharia. The subjects of this study are students majoring in accounting who take Syariah Accounting courses. Data analysis in this research using quantitative descriptive analysis. All the data collected is Analyzed by descriptive statistical techniques that are quantitatively segregated by category to sharpen judgments in drawing Conclusions. The result shows that Mind Mapping method is very suitable for students in accounting KDBK Syariah and proven to improve the quality of learning and can be a reference in the research result of lecturer in the scientific journal. There is also an invention where there are differences in students' understanding of the Syariah Accounting courses using Mind Mapping between Reviews those methods and Reviews those that do not

Manajemen Risiko Dalam Perbankan Syariah (Pasar Layanan Keuangan Yang Berkembang) Faisal Akbar
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 1 No 2 (2020): February 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.793 KB)

Tujuan tulisan ini adalah untuk meninjau risiko yang dihadapi lembaga keuangan Islam dalam konteks pasar yang sedang berkembang, termasuk risiko berbagi pembiayaan Islam dan risiko kepatuhan Syariah (hukum Islam). Kami mengeksplorasi praktik manajemen risiko saat ini dan membangun hubungan antara manajemen risiko dan kinerja keuangan bank dan efisiensi dan efektivitas sektor keuangan di pasar negara berkembang. Karena profil risiko yang khas, lembaga keuangan Islam menghadapi tantangan dalam manajemen risiko. Kami menunjukkan bahwa perbankan syariah lebih berisiko di pasar negara berkembang karena kehadiran pasar uang yang belum matang, keterbatasan ketersediaan pemberi pinjaman fasilitas resor terakhir, dan kekurangan dalam infrastruktur pasar. Juga tidak ada bukti bahwa bank syariah telah mengembangkan solusi yang efektif untuk mengelola risiko yang dihadapi bank konvensional serta risiko uniknya sendiri. Kami menyarankan bahwa negara-negara yang melakukan yang terbaik adalah negara-negara yang memprioritaskan struktur pengetahuan dan kemampuan manajemen risiko dalam satu regulator keuangan

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Home Page

OAI Link

Editorial Team

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Contact Name Mesran

Contact Email mesran.skom.mkom@gmail.com

Phone +6282161108110

Journal Mail Official jurnal.ekuitas@gmail.com

Editorial Address Jalan Sisingamangaraja No. 338, Simp. Limun, Medan, Sumatera Utara

Location Kota medan, Sumatera utara INDONESIA

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Contact Name
Mesran

Contact Email
mesran.skom.mkom@gmail.com

Phone
+6282161108110

Journal Mail Official
jurnal.ekuitas@gmail.com

Editorial Address
Jalan Sisingamangaraja No. 338, Simp. Limun, Medan, Sumatera Utara

Location
Kota medan,

Sumatera utara

INDONESIA