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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
Religiusitas, Konseptual dan Adaptif Terhadap Kinerja Relawan Pajak di Universitas Islam Negri Maulana Malik Ibrahim Malang Raudatul Jannah; Sri Andriani
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.v4i1.1671

Abstract

The purpose of this study was to determine the effect of religiosity, conceptual and adaptive on the performance of tax volunteers. This study uses quantitative methods using multiple linear regression analysis. To determine the sample, the researcher used a non-probability sampling technique with purposive sampling measurement. Therefore, the survey was conducted on 100 respondents, namely individual income taxpayers who have been assisted by tax volunteers in the tax reporting process. Researchers distributed questionnaires through Google Form. The results of this study indicate that the independent variables, namely religiosity, conceptual and adaptive have a significant effect on the dependent variable, namely the performance of tax volunteers. The results of the analysis of the variables that most dominantly affect the performance of tax volunteers are adaptive.
Pengaruh Pengetahuan Investasi, Risiko Investasi, Kemajuan Teknologi dan Motivasi Terhadap Minat Generasi Z Berinvestasi di Pasar Modal Syariah Aling Mukaromatun Nisa; Amalia Nuril Hidayati
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.v4i1.1676

Abstract

This study aims to evaluate the effect of investment knowledge, investment risk, technological progress and investment motivation on the interest of Generation Z before and after receiving capital market training to invest in the Islamic capital market. The research was conducted with a quantitative approach. The population in this study were all people in Trenggalek district who were included in the generation Z category. The sampling technique used the purposive sampling method and data was collected using a questionnaire. The number of samples used was 100 people. The primary data obtained were tested with descriptive statistics, validity, reliability and non-parametric tests such as the Whitney test and Wilcoxon test. The results of this study indicate that there is a significant difference between investment knowledge, investment risk, technological progress and investment motivation on the interest of gen z who have never received capital market training and those who have received training about capital markets. There are also significant difference between investment knowledge, investment risk, technological progress and investment motivation on the interest of gen z before and after received capital market training.
The Role of Work Motivation, Competency, and Professionalism on Teacher Performance Rahayu Mardikaningsih; Ella Anastasya Sinambela; Vatosoa Mendrika
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.v4i1.1711

Abstract

One element of the school as a system is the teacher. The role of the teacher is one of the resources that determine the success of education, especially in teaching and learning activities in schools. This study aims to discuss the role of work motivation, competence, and professionalism on teacher performance. This study uses a survey method with a correlational quantitative approach. The research location is in the School Cluster, Gempol District, Pasuruan Regency. Data were collected from all primary school teachers in the UPTD Education and Culture of Gempol District as many as 40 people. The data analysis used is multiple linear regression. The findings of this study indicate that there is a significant role of teacher motivation, competence and professionalism to shape teacher performance together. Motivation partially plays a significant role in shaping teacher performance. Competence partially provides a significant role in the ups and downs of teacher performance. The formation of teacher performance is based on the professionalism of the teacher.
Keterbentukan Kepercayaan Pelanggan Shopee Melalui Kualitas Hubungan, Reputasi dan Keamanan Marketplace Siti Nur Halizah; Allyana Infante; Didit Darmawan
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.v4i1.1712

Abstract

Currently, technological developments are sophisticated. Recent human development has been complemented by rapid changes in technological progress and an increase in the variety of digital services and devices. Advances in technology have always made it easier for humans to move quickly. In addition, the results obtained are also much more. The capacity to achieve technology, diffusion of innovation, generation of knowledge and creativity are the fundamental factors needed to provide economic growth and development as well as a sustainable competitive advantage. Marketplace has developed into a form of marketplace that emphasizes convenience, speed and product diversity. The barriers of distance and space have had an effective alternative solution. Marketplace is built and developed based on customer trust. This study aims to determine the role of relationship quality, reputation and security of the Shopee marketplace on customer trust. The population of this study is aimed at customers from Shopee in Manila City in the Philippines. The sample of this study used 177 respondents. In this study, three independent variables and one dependent variable were used. The analysis technique uses multiple linear regression. This study proves that the reputation and security of the marketplace have a significant effect on customer trust. Likewise, the quality of the relationship has a significant effect on customer trust.
Faktor yang Mempengaruhi Manajemen Laba Pada Perusahaan di Indonesia Mhd Purwo Pranyoto; Debbi Chyntia Ovami
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.v4i1.1727

Abstract

This study aims to examine the effect of capital structure, liquidity, profitability and firm size on earnings management in food and beverage companies listed on the Indonesia Stock Exchange in 2018-2020. Determining the sample using the purposive sampling method, samples obtained by 11 food and beverage companies from 2018-2020 in order to obtain 33 observational data. This research data is secondary data with multiple linear regression analysis technique (multiple linear regression method) to test the assumptions for the feasibility of the data. The data processing used in this study uses panel data regression with the help of Eviews 10 software. The results of this study found that capital structure has a negative and significant effect on earnings management, liquidity has a positive and insignificant effect on earnings management, company size has a negative and insignificant effect. to earnings management earnings management. However, profitability has no significant effect on earnings management. Meanwhile, based on the results of the simultaneous test (F test) that all independent variables simultaneously and significantly affect the dependent variable.
Ukuran Perusahaan, Good Corporate Governance, Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan di Indonesia Enggar Purnama Sari; Rizqy Fadhlina Putri
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.v4i1.1734

Abstract

The study aims to examine the effect of firm size, god corporate governance and disclosure of corporate social responsibility on firm value in banking companies listed on the Indonesia stock exc hange in 2018-2020. Good corporate governance is a proxied by managerial ownership, instititional ownership, audit committee and independent board of commissioners. This research is a quantitative research. Determinatin of the sample obtained by 11 banking companies in the period 2018-2020 so that 33 observation data were obtained. The data used is secondary data and the data analysis technique used is multiplie linear regression by conducting a series of assumption tests to ensure the feasibility of the data. The data processing used in the study uses panel data regression using the software Eviews version 10. The results of this study indicate that company size has a negative and significant effect on firm value, good corporate governance has a negative and significant effect on firm value. However, the disclosure of corporate social responsibility has no significant effeet on firm value. Meanwhile, based on the results of the simultaneous test (F Test) it shows that all independent variables have a simultaneous test (together) and significantly effect the dependent variable.
Determinan Akuntabilitas Dana Desa Pada Pemerintahan Desa Di Kecamatan Beringin Kabupaten Deli Serdang Yustika Yustika; Ratna Sari Dewi
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.v4i2.1735

Abstract

This study aims to determine the effect of Village Apparatus Competence, Community Participation and Internal Control System on Village Fund Accountability in Beringin District. This type of research is quantitative research. This research was conducted in 11 villages located in the District of Beringin. The population and sample in this study consisted of 55 people, each of which was the village head, village secretary, BPD village treasurer and the community of the 11 villages studied. The sampling technique used total sampling. Sources of data used in this study is primary data obtained by using a questionnaire and measured using a Likert scale. While the data analysis method used in this study is the method of multiple linear regression analysis carried out with the help of computer software, namely the Statistical Package for Social Science (SPSS 25). The results in this study indicate that: Village Apparatus Competence partially and significantly has no effect on Village Fund Accountability. Community participation partially and significantly has no effect on Village Fund Accountability. The Internal Control System partially and significantly affects Village Fund Accountability. Competence of Village Apparatus, Community Participation and Internal Control System simultaneously and significantly affect Village Fund Accountability.
Analisis Perbandingan Potensi Kebangkrutan dengan Model Grover, Altman Z-Score, Springate dan Zmijewski Pada Perusahaan Real Estate dan Property di Bursa Efek Indonesia Eka Wulandari; Indra Fauzi
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.v4i1.1743

Abstract

This study aims to determine whether the results of predictions for bankruptcy of Real Estate and Property companies on the Indonesia Stock Exchange are different using the Grover, Altman Z-Score, Springate and Zmijewski models in 2017-2019 and to find out the most accurate prediction model. The sample used in this study were 20 Real Estate and Property companies listed on the Indonesia Stock Exchange. The sampling technique was determined by purposive sampling method. The type of data used is secondary data with data collection using documentation and literature study methods. The data analysis technique used is the Kruskal-Wallis H test and the level of accuracy test. The results of this study indicate a significant difference between the Grover, Altman Z-Score, Springate and Zmijewski models, using the Kruskal-Wallis H Test. Then, the most accurate predictive model in predicting the bankruptcy of Real Estate and Property companies is Grover with an accuracy of 99 %.
Pengaruh Nilai Output Dan Jumlah Unit Usaha terhadap Penyerapan Tenaga Kerja Pada Industri Besar dan Sedang di Provinsi Sumatera Utara Berkat Juni Krisman Gulo; Iman Totonafo Saro Hia; Widya Kartika; Ahmad Albar Tanjung
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.v4i1.1759

Abstract

This study aims to provide an explanation of the effect of output value and number of business units on employment in large and medium industries in 8 cities in North Sumatra Province. This research is a quantitative research with descriptive method with data collection techniques in documentation. The use of data in this study uses cross section and time series data taken from 8 cities in North Sumatra Province in 2010-2019. Regression analysis used in this study is panel data regression analysis with E-Views 10 analysis tool. The results of the study show that partially (t test) the output value and the number of business units have a positive and significant effect on employment in large and large industries. currently. Simultaneously (f test) the output value and the number of business units have a significant effect on employment in large and medium industries.
Determinan Nilai Perusahaan Manufaktur pada Indeks Saham Syariah Indonesia Fifi Afiyanti Tripuspitorini; Iwan Setiawan; Mochamad Edman Syarief; Setiawan Setiawan; Aditya Dais Gumara; Tiara Putie Purwitasari
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.v4i1.1765

Abstract

This study aims to determine the effect of financial performance consisting of Total Assets Turnover (TATO), Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER), and macroeconomic factors consisting of inflation, interest rates, and the exchange rate against the value of manufacturing companies on the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period. Firm value variable is proxied using Tobin's Q ratio. The research method used is descriptive-quantitative method using multiple linear regression analysis techniques. The research object used is financial performance, macroeconomic factors, and the value of manufacturing companies with secondary data derived from data from the Indonesia Stock Exchange (IDX), the Central Statistics Agency (BPS), Bank Indonesia, and the Financial Services Authority (OJK). The research subjects used are manufacturing companies that are included in ISSI with a total sample of 76 companies that have met the criteria for selecting samples using the purposive sampling method. Hypothesis testing was carried out by path analysis using the WarpPLS 7.0 program. The results showed that TATO, ROA, and interest rates had a significant positive effect on the value of manufacturing companies listed on ISSI; CR, DER, and the dollar exchange rate have a significant negative effect on the value of manufacturing companies listed on ISSI; and inflation has no effect on the value of manufacturing companies listed on ISSI.