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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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Dampak Karakteristik Dewan Direksi terhadap Kinerja Keuangan pada Perusahaan Kriteria Syariah Sektor Perdagangan, Jasa, dan Investasi Dadang Hermawan; Setiawan Setiawan; Putri Calvina Eka
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.v4i2.1868

Abstract

The purpose of this study is to analyze the impact of board of characteristics indicators on ROA, as well as educational and experiential moderation tests on these influences. Trade, service and investment sector companies registered with ISSI are used as a population. The secondary data used, namely ROA, size, gender, and independence of the board of directors, as well as education and experience as moderation variables, were obtained from the Annual Financial Statements for the period 2018-2020. The analysis methods used are model output, inner model and hypothesis testing with Warp Pls 7.0. The result of this study is that the size of the board of directors and independent directors affects the ROA but is not able to be moderated by education and experience. Female directors have no effect on ROA and are incapable of being moderated by experience but can be moderated by education.
Analisis Analisis Pengaruh Pressure, Opportunity, Rationalization Dan Capability Terhadap Financial Statement Fraud Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Rivi Ferdila Trisna
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.v4i1.1871

Abstract

This study examines the level of influence of Pressure, Opportunity, Rationalization, and Capability on Financial Statement Fraud in Manufacturing Companies on the Indonesia Stock Exchange. This study uses a quantitative descriptive method. In obtaining research data, conduct a literature study. Related to this, the population of this study is all Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2021. In determining the number of samples, this study uses the saturated sampling method. Where based on saturated sampling, researchers will use the entire population as the research sample. After that, the researcher will analyze the research data using the Logistics Regression method. The results showed that the variables of Financial Stability, External Pressure, Financial Target, Ineffective Monitoring, and Capability had an effect on Financial Statement Fraud. While the variables Nature of Industry, Change in Auditor, and Total Accrual Ratio have no effect on Financial Statement Fraud. This research proves that there is a need to increase company supervision, mitigate risks from pressures originating from Financial Stability, External Pressure, and Financial Targets of a company.
Penerapan Strategi Multi Level Marketing Melia Sehat Sejahtera Pada Masa Pandemi Covid-19 Perspektif Ekonomi Syariah Ayu Mufriyani
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.v4i1.1882

Abstract

The purpose of this study was to determine the new strategy of PT. Melia Sehat Sejatera Mataram City during the COVID-19 pandemic and analyzed this strategy using a sharia economic perspective. This research uses qualitative methods, data collection techniques are carried out by combining and inductive data analysis. The results of this study stated that there were two new strategies implemented by Melia Sehat Sejahtera Mataram City during the covid-19 pandemic, namely the door to door strategy, sales and recruitment of prospective members through social media or online. The implementation of the Mult Level Marketing strategy of Melia Sehat Sejahtera Mataram City during the Covid-19 pandemic that was honest, transparent and fair is a marketing practice that has been exemplified by Rasulullah during his time as a trader. However, from a sharia economic perspective, the door to door strategy of the Melia Sehat Sejahtera Multi-Level Marketing business in Mataram City during the Covid-19 pandemic is not in accordance with the basic principles of sharia marketing.
Pengaruh Kepemimpinan dan Beban Kerja Terhadap Kinerja yang di Mediasi oleh Kompensasi Nurhayati Nurhayati; Syaiful Bahri; Bahril Datuk
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.v4i2.1886

Abstract

This study aims to determine the effect of leadership and workload on performance mediated by compensation for teachers at SD Muhammadiyah 18 Medan. The research method used is quantitative research, where the variables are measured using a Likert scale. The number of samples in this study were 34 teachers of SD Muhammadiyah 18 Medan. Data collection techniques used in this research are document studies and questionnaires. The data analysis technique used Structural Equation Modeling (SEM) using Smart-PLS. The results of the study indicate that: (1) Leadership has no significant effect on teacher performance at SD Muhammadiyah 18 Medan. (2) Directly leadership has no significant effect on compensation at SD Muhammadiyah 18 Medan. (3) Directly workload does not significantly affect teacher performance at SD Muhammadiyah 18 Medan. (4) Directly workload has a significant effect on compensation at SD Muhammadiyah 18 Medan. (5) Directly compensation has a significant effect on performance at SD Muhammadiyah 18 Medan. (6) indirectly leadership has no significant effect on performance through compensation. (7) indirectly the workload has no significant effect on performance through compensation.
Pengaruh Komitmen Organisasi Dan Iklim Organisasi Terhadap Kinerja Karyawan Rudi Azhar; Yulpa Rabeta; Yuli Eprianti
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.v4i2.1899

Abstract

This research was conducted to determine the effect of organizational commitment and organizational climate on employee performance at PT. Bank Negara Indonesia (Persero) Tbk Lubuklinggau. and analyze the most influential variables on employee performance at PT. Bank Negara Indonesia (Persero) Tbk Lubuklinggau. The population in this study were all employees at PT. Bank Negara Indonesia (Persero) Tbk Lubuklinggau, as many as 54 people and using the formula from Issac Michael as the sample was 47.22 rounded up to 47 respondents. The problem of this research is that the services provided to customers are not yet optimal, and the employee's performance is not yet optimal in terms of developing public service programs that are in accordance with the needs of the community .By using descriptive quantitative method. Based on the data analysis, it can be concluded: Organizational Commitment (X1) and Organizational Climate (X2) partially have a positive and significant effect on employee performance, meaning that it supports Ha. It is known that the results of the study can be seen that the Fcount value is 31,090 with a significant level of 0.000 while Ftable with =5% and (nk-1) or (47-2-1) = 44. And the numerator (k-2) is 3,209 . Fcount (31.090) > Ftable (3.209), meaning that Ho is rejected and Ha is accepted. This shows that there is a significant effect between Organizational Commitment and Organizational Climate on Employee Performance. With the commitment between employees and a harmonious organizational climate, it will maximize the performance achieved by employees so far.
Pengaruh Jaminan Sosial Terhadap Produktivitas Kerja Karyawan Pada PT. Asrindo Citraseni Satria Balai Makam Kec. Mandau Kab. Bengkalis Riau Wahyu Azhar Ritonga; Junaidi Mustapa Harahap; Shabrina Rasyid Munthe; Eko Firman Susilo; Jupriaman Jupriaman; Sangkot Idris Ritonga
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.v4i1.1904

Abstract

Analyzing the effect of social security on performance productivity, the most dominant factor on employee performance productivity at PT. Asrindo Citraseni Satria Cemetery Hall Kec. Mandau District. Bengkalis Riau. The population in this study was 263 people. The analytical method used is descriptive analysis method and simple linear regression analysis method. This type of research is associative research, and the data used are primary data and secondary data obtained through a study of documentation and a list of statements which are measured using a Likert scale. The data was statistically processed with the SPSS 20.0 for windows program, namely the t test model and the determinant coefficient (R2). The results of this study indicate that simultaneously social security has a positive and significant effect on the productivity of employee performance at PT. Asrindo Citraseni Satria Balai Makam, social security has a positive and significant partial effect on productivity performance. Based on simple linear regression processing, the results of simple linear regression are obtained as follows: Y = 3.077 + 0.810X, from the figures obtained, the level of social security obtained is 3.077, which means that there is a positive relationship between social security, performance productivity will still have a regression coefficient of X of 0.810 means that for every one unit increase in the social security variable, the productivity of performance will increase by 0.810 units. R Square of 0.677 means 67.7% of performance productivity at PT. Asrindo Citraseni Satria Cemetery Hall Kec. Mandau District. Bengkalis Riau can be explained by variations in social security and the remaining 33.2% can be explained by other factors not examined in this study.
Determinan Potensi Fraud Dalam Pengelolaan Dana Desa Akibat Pandemi Covid-19 Pada Desa Novita Sari; 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.v4i2.1909

Abstract

This study aims to determine the effect of village apparatus competence, internal control, and organizational commitment to the potential for fraud in the management of village funds in Serdang Bedagai Regency. This type of data in this study is quantitative data using a questionnaire as a means of obtaining data. This research was conducted in the village of Perbaungan sub-district Serdang Bedagai Regency as many as 24 villages. The population and sample in this study were 120 people, 5 people each in each village. The data analysis method used in this study is the method of multiple linear regression analysis carried out with the help of SPSS software. The results of this study found that apparatus competence have a significant influence on the potential for fraud in the management of village funds in Serdang Bedagai Regency. While internal control and organizational commitment have no effect on the potential for fraud in the management of village funds in Serdang Bedagai Regency. On other results, it can be seen that simultaneously all independent variables have a significant influence on the potential for fraud in the management of village funds in Serdang Bedagai Regency.
Pengaruh Pengungkapan Corporate Social Responsibility dan Enterprise Risk Managemen terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Manufaktur tahun 2020) Monica Shofiani; Sri Wibawani Wahyuni Astuti; Novitasari Agus Saputri
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.v4i2.1979

Abstract

Many companies have stumbled on financial cases, the impact of which has resulted in a decline in the level of investor confidence so that it affects the value of the company. The value of the company reflects the assets owned by the company. Good CSR disclosure leads to higher consumer loyalty so that it has an impact on increasing sales. Every company whose company value is known must have company risk, the purpose of finding company value can lead to minimizing the company's risk that will be faced. This study aims to: 1) explain the effect of CSR disclosure on firm value, 2) explain the effect of ERM disclosure on firm value. The research subjects are 32 manufacturing companies listed on the Indonesia Stock Exchange 2020. CSR disclosure uses the Global Reporting Initiative 4 standard. ERM disclosure uses COSO 2017 guidelines. Firm value uses Price to Book Value. Data analysis using multiple regression with Stata version 16 program. The results obtained: 1) CSR has an effect on firm value. The existence of CSR disclosure affects the value of the company. The increase or decrease in the value of the company is influenced by the value of CSR. Investors can use CSR disclosure as the basis for making investment decisions so that CSR is considered to be profitable; 2) ERM has an influence on firm value. The existence of ERM disclosure has an effect on firm value. Investors use risk management information in making decisions to invest .
Pengaruh Perubahan Iklim Terhadap Konsumsi Listrik Rumah Tangga Provinsi Banten Muhamad Fakhrudin; Ahmad Fatoni
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.v4i1.1992

Abstract

This study aims to examine the effect of climate change on household electricity consumption in Banten Province. The research uses a quantitative method of panel data from 4 districts and 4 cities in Banten Province during 2016 to 2020. Three indicators are used to see climate change, namely air temperature, solar radiation and rainfall. The results showed that partially air temperature had a significant positive effect on household electricity consumption, solar radiation had a positive effect on household electricity consumption, and rainfall had a significant positive effect on household electricity consumption. Simultaneously these three variables have an influence on household electricity consumption in Banten Province.
Pengaruh Earning Per Share (EPS) dan Pertumbuhan Penjualan Terhadap Harga Saham Pada Perusahaan Tekstil dan Garmen di BEI Fortiwa Situmorang; M Khoiri
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.v4i1.2000

Abstract

tock prices in Textile and Garment companies listed on the IDX from 2017-2021. The purpose of these 7 sales is to see whether earnings per share, growth, price of shares that have been listed on the Indonesia Stock Exchange from 2017 to 2021. The number of samples in this study are textile and garment companies listed on the Indonesia Stock Exchange. Purposive sampling method in this study was used to determine the sample. The data technique used multiple linear regression analysis with the help of SPSS version 26. This review resulted in earnings per share having no significant effect on stock prices, indicated by a value of 0.419 > 0.05. The sales growth indicator does not have a significant effect on stock prices in textile and garment companies listed on the IDX for the 2017-2021 period with a significant value of 0.321 > 0.05. Simultaneously, earnings per share and sales growth affect the stock prices listed on the IDX for the 2017-2021 period

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