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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
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
Analisis Perbandingan Kinerja Keuangan Bank Rakyat Indonesia (BRI) dan Bank Negara Indonesia (BNI) Suginam Suginam; Maringan Sianturi
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.v3i4.1576

Abstract

Financial performance can be described from the work that has been charged to the executor of the task. Financial performance as an illustration of the achievement of the company's success which can be interpreted as the results obtained from various activities carried out. In assessing financial performance, ratio analysis is needed where this ratio analysis can clearly describe the financial condition of a company. Analysis of the financial statements in the form of these ratios, among others, the first is the liquidity ratio, this ratio shows aspects of the company's ability to meet obligations that are due in the short term. CAR, ROA and LDR are aspects that can be used to measure the performance of the company. This research was conducted using a comparative approach, a comparative research approach is a comparative research, which is conducted to compare the similarities and differences of 2 or more properties and facts of the object under study based on a certain framework of thought. The type of data in this study is quantitative data in the form of financial statement figures at Bank BRI and Bank BNI. The technical analysis of the data used in this research is by using comparative analysis, which is a technique using the average test or different tests with unequal treatment. From the results of research that has been carried out to see the financial performance of BRI Bank and BNI Bank, there is no difference in the financial performance of the two banks. By conducting a Differential Test on the value of CAR, ROA and LDR, it can be used as a benchmark to measure the financial performance of the two banks.
Pengaruh Likuiditas, Leverage, Dan Profitabilitas Terhadap Return Saham Pada Perusahaan Manufaktur Pada Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Hartato Rianto; Anita 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.v3i4.1601

Abstract

This study was conducted to determine how the influence of the current ratio, debt to equity ratio, and return on assets on stock returns in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange. Data taken from www.idx.co.id. The data used are from 2014 to 2019. The study was conducted in 2021. The population in this study was 61 companies with 39 companies used as samples. This study uses quantitative data that is processed with the Eviews 9 application with the panel regression method. The test results conclude that only the return on assets variable partially has a significant effect on stock returns, while the current ratio and debt to equity ratio partially have no significant effect on stock returns. Simultaneously, the current ratio, debt to equity ratio, and return on assets also have no significant effect on stock returns of manufacturing companies in the basic and chemical industry sectors. The contribution given by the variable current ratio, debt to equity ratio, and return on assets to stock returns is only 1.20%, while the level of closeness of the variables current ratio, debt to equity ratio, and return on assets to stock returns is not very close.
Analisis Penerapan Akuntansi Murabahah Dalam Pembiayaan KPR Syariah Ditinjau Dari PSAK No.102 Pada Bank Syariah Indonesia Nirmadarningsih Hiya; Saparuddin Siregar; Sanusi Gazali Pane
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i1.1298

Abstract

This study aims to analyze the application of murabahah contracts in Sharia mortgages and adjust PSAK No. 102 Revision 2019 regarding murabahah accounting at the Medan Islamic Bank Branch. This study used descriptive qualitative method. The data collection technique in this study was in the form of interviews and some secondary data in the form of financial statement documents obtained from the Medan Islamic Bank Branch. The results of the research on the application of the murabahah contract on Sharia mortgages have been in accordance with what has been determined. Meanwhile, the implementation of murabahah financing is not fully in accordance with PSAK No. 102 Revision 2019 at Bank Syariah Indonesia Medan Branch such as banks only apply murabahah financing based on orders only, meaning that, in PSAK 102 it is stated that murabahah can be carried out based on orders or without orders, in fact the Bank Syariah Indonesia Medan Branch only applies murabahah based on orders.
Pengaruh Kompensasi, Mutasi, Motivasi, dan Lingkungan Kerja Terhadap Kinerja Guru Sekolah Dasar di Kabupaten Kepulauan Anambas Asiah Asiah; Sri Langgeng Ratnasari; Etty Puji Lestari
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i1.1534

Abstract

This study aims to determine and analyze the influence of compensation, mutation, motivation, and work environment on teacher performance in primary schools in the Anambas Islands. The type of research used in this study is quantitative research. The population in this study was 258 Primary School Civil Servant teachers from 10 Districts in the Anambas Islands Regency. The sampling technique uses simple random sampling technique so that it produces 72 respondents. Data source used is primary data. Data collection techniques used questionnaires. Data analysis techniques used are classical assumption test, hypothesis testing and multiple linear regression test. The results showed that the compensation variables have a positive and significant effect on teacher performance, mutations have a positive and significant effect on teacher performance, motivation has a positive and significant effect on teacher performance and the work environment has a positive and significant effect on teacher performance. Simultaneously the variables of compensation, mutation, motivation and work environment have a positive effect on Teacher Performance, this is shown by the value of Adjusted R Square of 0.615 or 61.5%. while the remaining 38.5% was influenced by other factors not included in this study.
Analisis Faktor Determinan Kinerja BPRS di Indonesia Periode 2011-2019 Sunu Prasetya Adi; Muhammad Ghafur Wibowo
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i1.1540

Abstract

The main objective that BPRS have is to maximize their performance. Several problems that can disrupt the performance of BPRS are the characteristics of BPRS which not providing payment traffic services, and total assets, total financing and Third Party Funds (DPK) that BPRS have are lower than other types of Islamic banking. This study aims to analyze the factors that can affect the performance of the BPRS. This study uses 31 BPRS in Indonesia, where all data is obtained from the December quarterly reports of each BPRS on the website of the Financial Services Authority (OJK) with the period 2011 to 2019. The data analysis technique used in this study is panel data regression analysis. The results of the study found that the variables that had a significant influence on the performance of the BPRS were total assets, NPF and CAR.
Impact of Net Foreign, Return, Rupiah Exchange Rate on Capital Market Liquidity in Indonesia Evi Aisah Tresnaningsih; Etty Puji Lestari; Said Kelana Asnawi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i1.1573

Abstract

Trading volume (liquidity) is one of the important indicator for investors to monitor the movement of stock prices on the Indonesian stock exchange (IDX). Investors are attracted to stocks that provide high returns, have a tendency to rise in price, and have high liquidity. One of the factors that affect liquidity is investment in foreign stocks, where foreign investors are still the catalyst for stock movements in the Indonesian Capital Market. This study uses time-series data obtained from all listed stocks as a component of the calculation of the Composite Stock Price Index (IHSG) based on the average daily trading transaction value during the 2017-2019 period. This study consists of four variables where one dependent variable is liquidity with value proxy and three independent variables which are net foreign, return, and the exchange rate of the rupiah against the US dollar. These variables were then analyzed qualitatively in the form of descriptive statistics and multiple linear regression analysis. The result of the research shows that net foreign exchange increases trading volume. Based on the results of the descriptive analysis for the period 2017-2019, foreign investors still dominate the stock market in Indonesia. The dominance of foreign stocks can be interpreted as high investor confidence in the ability of the Indonesian government and the positive perception of foreign investors in the Indonesian capital market which is still very profitable for their investment. The opposite result is in the variable return where liquidity increases in a bearish market. In contrast, the depreciation of the rupiah against the dollar increased trading volume, although not significantly.
Pengaruh Lifestyle dan Motivasi Terhadap Keputusan Pembelian Produk Motor Nmax di Kota Bima Sri Ernawati
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.1602

Abstract

In effort to meet their needs, a person will choose a product that can provide the highest satisfaction and quality of life. The purpose of this study is to determine whether lifestyle and motivation affect purchasing decisions either partially or simultaneously. This type of research is quantitative with a survey approach. The population in this study were all consumers who had bought an Nmax motorcycle in Bima City. The sample used was 100 people with this technique the sampling used in this study was purposive sampling. The data analysis technique used is validity test, reliability test, linear regression test staying up late, determination test, t test and f test. The results showed that lifestyle and motivation had a significant effect on purchasing decisions for NMax motorcycle products, either partially or simultaneously.
Analysis of the Determinant Factors of Government Performance Jouzar Farouq Ishak; Ira Siti Sarah; Sulistia Suwondo
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i1.1650

Abstract

The purpose of this study is to scrutinize the determinants of provincial government performance. The data is sourced from the Budget Realization Report from the Ministry of Finance and the Report on Rating, and Performance Status of Regional Government Administration by the Ministry of Home Affairs The methods used in testing are linear regression with the ranking and performance status of regional government administration from 30 provinces in Indonesia as a sample. The result of this study indicates that only the degree of decentralization influences provincial government performance. The essence of decentralization is internalizing costs and benefits for the people. To encourage the improvement of regional quality, local governments should integrate all programs and activities with the central government.
The Effect of Administration and Supervision to Security of Local-Owned Assets Jouzar Farouq Ishak; Tatik Sarinawati; Fitri Amaliyah; Kholifah Fil Ardhi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i1.1652

Abstract

The security of local-owned assets is carried out with the aim that local-owned assets can be efficient and effective so that they can provide added value to all assets in the Provincial Government of West Java. In securing goods, an optimal administration and supervision system is needed to be a controller to reduce asset problems. This study was conducted to know the effect of the administration and supervision of local-owned assets on the security of local-owned assets. The research method used is a quantitative method. The data used is primary data in the form of a questionnaire which will be distributed to 17 regional organizations in the Provincial Government of West Java with 60 respondents. The sampling technique used is a non-probability sampling technique with a purposive sampling method. The results exhibit that administration, supervision, and security of local-owned assets are very strategic and vital functions. With the step of inventorying and revaluing local assets, it is hoped that it will be able to improve the administration of local-owned assets management so that the security of local-owned assets can improve people's welfare.
Pengaruh Pengetahuan, Religiusitas Dan Akses Media Informasi Terhadap Minat Berwakaf Sukuk Wakaf Adenia Rachma; Mardiana Mardiana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i1.1663

Abstract

This study aims to determine how the influence of knowledge, religiosity, and access to information media on interest in waqf sukuk. This research is a quantitative type of research using Smartpls as a data analysis tool, while the population in this study are state university students in the city of Malang with a sample of 120 students. The results of this study explain that knowledge has a positive and significant influence on interest in waqf sukuk. Then religiosity has a positive but not significant effect on interest in waqf sukuk. And access to information media has a positive and significant influence on interest in waqf sukuk.