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INDONESIA
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 Determinan Penerimaan Pajak Hotel dan Restoran Sahara Sanitra; Syapsan Syapsan; Dahlan Tampubolon
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.v4i1.1769

Abstract

The purpose of this study is to examine the impact of the number of hotel rooms, restaurants, tourist visits, and GDP on hotel and restaurant tax revenues in Kuantan Singingi Regency, as well as to determine which variables have the most impact on hotel and restaurant tax revenues. From 2010 to 2020, the researchers employed a quantitative research design with time series data from the Regional Revenues and Expenditures Budget (APBD) and the Kuantan Singingi Regency's Central Statistics Agency (BPS). The multiple linear regression model is used to determine whether the independent variable has a significant effect on the dependent variable. The findings revealed that the number of hotel rooms and restaurants in Kuantan Singingi Regency had no significant impact on hotel and restaurant tax collections. In Kuantan Singingi Regency, the amount of tourist visits and GDP have a substantial impact on hotel and restaurant tax collections. The amount of tourist visits and GDP have the greatest impact on hotel and restaurant tax revenues in Kuantan Singingi Regency from 2010 to 2020.
Pengaruh Modernisasi Sistem Administrasi Perpajakan, Sosialisasi Pajak, Kualitas Pelayanan, Dan Pengetahuan Mengenai Pajak Terhadap Kepatuhan Wajib Pajak Tahun 2022 (Studi Empiris Wajib Pajak Di Kabupaten Pati) Setyobudi Setyobudi; Muchayatin Muchayatin
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.v4i1.1772

Abstract

The research is an empirical study that aims to analyze whether there is an influence between modernization of the Tax Administration System, Tax Socialization, Service Quality, and Knowledge about Taxes on Taxpayer Compliance in Pati Regency. The sample of this study was 100 respondents who qualified as taxpayers in Pati Regency. The data collection technique uses nonprobability sampling with incidental sampling method. Primary data in the study were obtained by disseminating questionnaires (questionnaires) and secondary data in this study were obtained from journals, books and several supporting sources. The analysis method used is the smartPLS method, showing that the variables of modernization of the tax administration system, tax socialization, quality of service and knowledge of taxes have a significant positive effect on taxpayer compliance.
Analisis Determinan Yang Mempengaruhi Pengalokasian Belanja Modal Pada Kabupaten di Sumatera Utara Ari Irawan; Debbi Chyntia Ovami; Nanda Fitrah Gemilang Hasibuan
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.v4i1.1791

Abstract

This study aims to determine the effect of regional original income, balancing funds, on the allocation of capital expenditures in districts/cities of North Sumatra province. This research method uses descriptive and quantitative data. The sample of this research is Regency/City APBD data in North Sumatra in 2018-2020. The results of the study indicate that the independent variables of Regional Original Revenue, Balancing Fund, Remaining Budget Financing simultaneously (together) affect the allocation of Capital Expenditures. Regency in North Sumatra Province. While the results of the coefficient of determination (R2) indicate that the analytical model used in this study is able to explain that all independent variables are Regional Original Income, Balancing Funds, Remaining Budget Financing (SilPA) on Capital Expenditure Allocation of Districts/Cities of North Sumatra Province, which is equal to 54%, and the remaining 46% is influenced by other factors outside of the regression model.
The Pengaruh Social Media Marketing Melalui Instagram Terhadap Purchase Intention yang Dimediasi Brand Awareness di Interkultural Edukasi Partner Mikhael Mikhael; Marcellia Susan
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.v4i1.1802

Abstract

The potential for consumer interaction and the intensity of the use of social media is a promising opportunity for companies to carry out social media marketing. In other words, companies that do not use social media marketing will lose the opportunity to reach their consumers so that consumers will not recognize the product. In turn, it will have an impact on the decline in the purchase intention of these consumers. The purpose of this study was to determine the effect of social media marketing, brand awareness, and purchase intention. The sample was 127 respondents from Bandung who had accessed the Interkultural Edukasi Partner's Instagram account in the past year but had never been registered as a student. The data is processed using a variance-based structural equation model (SEM) with partial least squares (PLS). The results show that there is no direct influence of social media marketing on purchase intention, there is an influence of social media marketing on brand awareness, there is an influence of brand awareness on purchase intention, and there is an influence of social media marketing on purchase intention through brand awareness.
Terapan Analisis Fundamental atau Teknikal Dalam Penilaian Saham (Kajian Pada Perusahaan Food And Beverage yang Listed di BEI Periode 2017-2019) Baiq Desthania Prathama
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.v4i2.1815

Abstract

This study aims to choose an analysis of stock investment decisions on the IDX. The research design is an associative research that is equipped with an in-depth description of the stock price model produced in this study. Observation data is in the form of panel data, namely 2017-2020 and 21 food and beverage companies listed on the IDX. The fundamental model [stock price=f(NPM, ROI and ROE) was built with 84 observational data, while the model with the explanatory factor was technical (stock price(t-1)) , including when initially entering the EPS variable using 63 observational data. The findings show that the stock price model with an explanatory variable in the form of fundamental factors cannot be used as a decision-making tool, because the independent variables are highly correlated (the implication is that the t-test with Ha criteria is accepted, but in the F-test the criteria H0 is accepted). The final model produced is an explanatory factor in the form of stock price (t-1) to stock price (stock price = f(share price (t-1), where stock price can be explained at the level of 68.60%. This study confirms for investors stocks that lead to professionals to explore the various theories that exist in technical analysis
Analisis Pertumbuhan Laba Pada Sub Sektor Perbankan: Bukti Empiris Bursa Efek Indonesia Diah Hayuningtyias; Dhani Ichsanuddin Nur
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.v4i1.1817

Abstract

Profit growth is a measure of the company's ability to increase net profit from year to year. The purpose of this study is to examine and analyze the effect of Debt to Equity Ratio, Current Ratio, Total Assets Turnover and company size on profit growth in banking sub-sector companies listed on the Indonesia Stock Exchange during 2017-2020. The population of this study were 43 companies and the sample contained 24 companies that met the criteria. The sampling method was carried out by purposive sampling method. This study uses multiple linear regression data analysis methods, classical assumption test (normality test, multicollinearity test, heteroscedasticity test, auto correlation test), hypothesis test (t test, f test, coefficient of determination. The results show that the Debt to Equity Ratio can contribute to profit growth, Current Ratio can contribute to profit growth, Total Assets Turnover can contribute to profit growth, and Company size can contribute to profit growth
The Influence of Brand Image, Price, Product Quality, and Distribution on Purchase Decisions for Fiesta Chicken Nugget Products (Smart Superstore Medan City) Andriasan Sudarso; Lili Suryati; Lenny Menara Sari Saragih; Fajrillah Fajrillah; Shamir Hasyim Syarif; Klara Ratna Putri Nazara
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.v4i2.1839

Abstract

The purpose of this study was to determine the effect of brand image, price, product quality, and distribution on decisions in purchasing products from Fiesta Chicken Nugget (Smarco Superstore, Medan City). The results of the multiple linear regression test Y= 1.409 + 0.102X1 - (-0.045) X2 + 0.711X3 + 0.127X4+e. The results showed that partially Brand Image, Price, Product Quality, and Distribution, on the Purchase Decision of Fiesta Chicken nuggets. And the results of the study simultaneously showed that Brand Image, Price, Product Quality, and Distribution, had a significant and significant effect on Purchase Decisions. The coefficient of determination obtained for the partial effect of Brand Image, Price, Product Quality, and Distribution, on Purchase Decisions is obtained by 70%, while the remaining 30% is influenced by other factors not examined in this study.
Tinjauan Hukum Ekonomi Syariah Terhadap Kerjasama Muzara’ah Dalam Pengelolaan Lahan Pertanian Ratna Dewi; Zainuddin Zainuddin
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.v4i1.1840

Abstract

This study aims to review sharia economic law on muzara'ah cooperation in the management of agricultural land in Jorong Sungai Tarab, Tanah District. This research is a qualitative descriptive research. The data used in this research are primary data in the form of direct interviews with 6 informants. The data analysis method used is the Miles and Huberman model which consists of the data analysis process, data reduction, data selection and data validity. This study examines the implementation of muzara'ah in the management of agricultural land in Jorong Sungai Tarab, Tanah Datar Regency. The results of this study explain that in general the implementation of muzara'ah cooperation on agricultural land in Jorong Sungai Tarab, Tanah Datar Regency is already in accordance with sharia economic law, this can be seen from the fulfillment of the pillars and conditions of cooperation starting from land owners, land cultivators, land to be worked on and sighat contract
Determinan Persepsi Kualitas Laporan Keuangan Satuan Kerja Kementrian Negara/ Lembaga di Semarang Priyono Priyono; Siti Mutmainah
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.v4i1.1858

Abstract

The opinion of the Financial Audit Board on the Financial Reporting of the Ministry of State / Institutions (Laporan Keuangan Kementrian Negara/Lembaga, LKKL) has a positive trend every year, but the summary of the results of the semester examination (IHPS) 2 of 2020 still contains 1956 examination findings related to the implementation of internal control system (sistem pengendalian internal, SPI) and compliance with regulations in the applicable Law. This research uses agency theory which aims to analyze and obtain empirical evidence about determinant of qualitity of LKKL perception. Independent variables in this study are compliance with regulations, human resource competencies, compliance with SPI and utilization of information technology, while the financial report quality as a dependent variable. The population in this study is the entire work unit of the Ministry of State / Institutions in the working area of the Semarang State Treasury Service Office utilizing purposive sampling techniques. The research data used primary data from the questionnaire. The sample in this study amounted to 141 responses, utilizing the Structural Equation Model-Partial Least Square (SEM-PLS) analysis technique. The data processing tool used for this research test is WarpPLS" 6.0. This study tested 4 (four) hypotheses with the results of the analysis showing a positive and significant influence of regulatory compliance, compliance with SPI and utilization of information technology on the quality of LKKL. Meanwhile, human resource competence cannot show a significant influence on the quality of LKKL.
Debt Policy, Reputable External Auditor, Company Size, And Profit Quality Barnabas Tridig S.; Bram Hadianto; Indra Purnama Setiawan
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.v4i1.1864

Abstract

The financial report describes company performance before the users: public investors and creditors. Moreover, this report must deliver superior profits to display the beneficial information. For this reason, this study attempts to know its determinants by utilizing causing factors, like debt policy and reputable external auditors as the primary variable and company size as the control. Besides, this study sets the companies in the retail trade industry in the Indonesian capital market from 2013 until 2018 as the population, where a simple random sampling technique is utilized to grab the samples. After that, this study employs the regression model and related statistical features to check the intended hypotheses. After examining them statistically, this study reveals that debt policy and the company size affect profit quality positively. However, reputable external auditors do not influence this quality.

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