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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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Pengaruh Pengaruh Audit Effort dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay dengan Audit Tenure Sebagai Variabel Moderasi Stiawan Hari; Syarifudin Syarifudin; Siti Mundiroh
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.v4i1.2088

Abstract

The purpose of this research is to provide empirical evidence regarding the effect of Audit Effort and Complexity of Company Operations on Audit Delay with Audit Tenure as a moderating variable. The population in this study are Property, Real Estate and Construction companies that are listed on the Indonesia Stock Exchange for the period of 2018-2020 with the Purposive Sampling technique as the sampling technique used. The analysis of the processed data was carried out using excel and Eviews 12. The data analysis technique started from descriptive statistical tests, panel data model tests, classical assumption tests that consist of multicollinearity and heteroscedasticity tests, hypothesis tests that consist of coefficient of determination test, F test and t test, and MRA test. Based on the results of the study, it can be concluded that simultaneously the variables of Audit Effort and Company's Operational Complexity have an effect on Audit Delay. However, partially, both the Audit Effort and the Company's Operational Complexity have no effect on Audit Delay. The results of the MRA test shows that the Audit Tenure variable is not able to moderate both the influence of Audit Effort and the Complexity of Company Operations on Audit Delay.
Covid-19 and The Effectiveness of Monetary Policy Quantitative Easing Indonesia Dudi Duta Akbar
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.v4i1.2091

Abstract

The basis for this research is to examine the impact of the Covid-19 pandemic on Indonesian financial markets and the dynamics of monetary policy. Focus on monetary policy conducted by Bank Indonesia regarding Quantitative Easing . The study was conducted using balance sheet information from a sample of 38 private foreign exchange banks in Indonesia to then find out whether policies have an effect on " loan growth ", and how the response to bank loan growth is in responding to the crisis episode caused by the COVID-19 pandemic . The data is taken from the first quarter of 2019 to the second quarter of 2021. Using panel data, a cross section of thirty-eight banks and time series data . This research found. First, the securities of Bank Indonesia conducted Quantitative Easing at the beginning of the year, until September 2020 amounting to Rp. 666 trillion resulted in an increase in total banking assets. Second, the Covid-19 factor has become a significant negative factor for credit growth amid the QE policies that have been carried out by Bank Indonesia. Third, the total bank deposit has a negative correlation with the rate of credit growth but is not significant. Finally, the overall analysis of this research shows that QE (Quantitative Easing) has a small impact on loan growth ( loan growth ) even though it has included the bank health factor ( Bank Health ) which represents the trust factor in the banking system.
Pengaruh Brand Image, Promosi dan Harga Terhadap Keputusan Penggunaan Aplikasi Grabfood di Surabaya Sabita Tiarailsa; Rusdi Hidayat N; Yanda Bara Kusuma; Budi Prabowo
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.v4i1.2123

Abstract

The purpose of this study is to analyze brand image, promotion, and price simultaneously with the reasons for using the GrabFood application in Surabaya, to analyze brand image and promotion separately with the reasons for using the GrabFood application in Surabaya, to analyze prices and prices separately for reasons of use. applications, and to analyze brand image and promotion simultaneously by using the application. The type of analysis used is quantitative analysis with the help of the SPSS 23 package for Windows. Each GrabFood application user in Surabaya is the sample population in this survey, and there are around 150 respondents. The type of data used is the source of the respondents. The data collection method used a Google Form questionnaire. The result of this study indicate that Brand Image, Promotion, and Price are positively and significantly correlated with the desire of Surabaya residents to use the GrabFood application.
Analisis Transformasi Digital Terhadap Pengelolaan Keuangan UKM Di Masa Pandemi Covid 19 Suginam Suginam
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.v4i1.2125

Abstract

The purpose of this research is to test the analysis of the success of digital transformation in the financial management of SMEs during the covid 19 pandemic. The research method uses a quantitative method approach and performs an analysis using multiple linear regression. The data is taken from SMEs and processed using SPSS. The results of the research show that the variables of Realization of Sustainable Business Value (X1), Market Accepted Innovation (X2) and Cloud / Digital-Based Business Process Improvement (X3) have an influence on the success of digital transformation where it can be seen the acceptance of H1, H2 and H3. In addition, all variables have a joint influence (Stimulant) on the success of the digitalization transformation and is supported by the acceptance of H4.
Kajian Potensi Dan Resiko Keberadaaan Mata Uang Kripto Terhadap Perilaku Investor di Indonesia Endra Saputra; Jhonson Efendi Hutagalung; Dwi Kurnia Utami
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.v4i1.2128

Abstract

The development of financial technology is currently so rapid, so that the process of financial transactions carried out by individual users or groups becomes faster. In a period of 10 years, namely 2010-2020, investment is always synonymous with stocks and the capital market. So that investment is always associated with a person or group of people who have a large amount of wealth. Digital currency began to be widely used as a means of payment on the internet. The purpose of this currency is to provide convenience and security in payments. With the Blockchain technology in it, making transaction costs cheaper. In terms of the technology offered, cryptocurrency is a development of financial technology that allows it to replace paper money into digital money in future financial transactions. The behavior of investors in the capital market who generally make investment decisions varies from one investor to another, although sometimes the type of investment chosen is identical and has the same source of information. The purpose of this research is to analyze the potential and risks of the existence of crypto currencies on the behavior of investors in Indonesia. The method used in this study is a descriptive qualitative approach with data collection techniques through literature studies. The results of this study are expected to provide literacy and an explanation of the existence of cryptocurrencies that have potential and risks to investor behavior in Indonesia.
Socialization, Knowledge,Understanding, And The Complexity Of Tax Administration Towards The Use Of Tax Incentives During A Pandemic Umi Nandiroh; Irma 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.v4i1.2141

Abstract

The Covid-19 virus has greatly impacted people's lives. It not only attacks human health but also other sectors, especially in the economic sector. The government has made various efforts to overcome the COVID-19 outbreak. One of them is the restriction of community activities in public to avoid crowds. It is done to slow down the rate of COVID-19 virus transmission. This policy has changed the social order and impacted various sectors. The learning process, worship, and the trading transaction is shifting from offline to online. The government continues trying to restore the community's economy, one of which is in the MSMEs sector, where it has an essential role in maintaining the national economic stability. Therefore, the government supports the recovery by issuing the Minister of Finance Regulation Number 82/PMK.03/2021, the regulation which regulates the amendment to PMK-9/PMK.03/2021 extends the period of providing incentives until December 2021. However, the tax incentives utilized by MSMEs have not reached the target. By using a questionnaire, the collected data were analyzed using multiple linear regression. It was found that knowledge and understanding, as well as the complexity of tax administration, positively affect the Utilization of tax incentives. Meanwhile, socialization does not affect the use of tax incentives. In fact, although the Directorate General of Taxation (DGT) has conducted socialization, the Utilization of tax incentives by MSMEs is far behind the target.
Penerapan Strategi Brand Equity Sebagai Identitas Produk Keripik Hendra Halim Saputra; Uus MD Fadli; Laras Ratu Khalida
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.v4i1.2145

Abstract

Brand equity strategy is a strategy in developing appropriate, attractive and effective brand products. The purpose of this study is to explain the five strategic components of brand equity, namely the application of perceived quality strategy, brand awareness strategy, brand association strategy, brand loyalty strategy, and other proprietary strategies on Soulmate Banana chips which act as product identity and to differentiate them from chips. similar. The study was conducted using a qualitative approach and the data were analyzed using content analysis. Primary data obtained through interviews, observation and documentation. Interviews were conducted with the CEO of UMKM Sarana Snack (P) and 2 consumers (W1 and W2). Secondary data obtained through library research. The research was conducted on Soulmate Banana chips products located in Klari - Karawang. The results show that the brand equity strategy that has been applied to the Soulmate Banana chip product has been successful because the product offered is considered superior to product quality so that it gets a good response by the market as evidence of increasing its brand equity.
Analisis Pengaruh Ekonomi Digital Terhadap Pertumbuhan Ekonomi di Indonesia: Model Data Panel Ahmad Albar Tanjung; M Syafii; Sufhia Br Tarigan; Widya Gustriani Harahap
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.v4i2.2223

Abstract

This study aims to determine the effect of the digital economy has seen from the number of internet users (JPI), the value of e-commerce transactions (NT), and the total growth of e-commerce businesses (JU), both partially and simultaneously, on economic growth (PE) in Indonesia. Indonesia. The type of research used is quantitative. The data used in this study is panel data which is a combination of time series and cross section data where the annual time series data is 2018-2020 and the cross section consists of 34 provinces in Indonesia using the E-Views 10 tool. Data sources the data used are from the Central Statistics Agency (BPS) and the Association of Indonesian Internet Service Providers (APJII). The analysis method adopted is the fixed effect model of panel data regression method.The results showed that the independent variables Transaction Value and total Growth of e-commerce businesses had a positive and significant effect on the dependent variable of economic growth or PE, while the JPI variable had a negative and significant effect on economic growth.
Pengaruh Faktor Internal terhadap Kinerja Bisnis Koperasi Syariah (Survey terhadap unit Bisnis Koperasi Syariah di Bandung Koernia Purwihartuti; Hennidah Karnawati; Tiafahmi Angestiwi; Kristianingsih Kristianingsih; Setiawan Setiawan
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.v4i2.2228

Abstract

The main problems of sharia cooperatives are 47%capital, 35%decrease in sales, and 8%production barriers. Based on the results of previous studies, information was obtained that; (1) Sharia Cooperative Business Unit that grows during Pandemic is only a savings and loan while another business unit is declined dramatically and even almost loss, (2) Sharia cooperative members in Bandung are very varied, there are business people, rural residents who are technology blind, members of higher education, Private employees who have been technology literate that need adjustment in the service process, (3) The profit sharing system that characterizes sharia cooperatives requires openness to the conditions of the customer's financial performance. Currently it only relies on trust, (4) Limitations of Distribution due to government policies that limit the entry and exit of people to avoid the transmission of the Covid Virus 19. This study was conducted with the aim of: 1). Knowing the internal factors of Islamic cooperatives in Bandung; 2). Knowing the performance of Islamic cooperatives in Bandung; 3). Knowing the effect of internal factors on the performance of the Islamic cooperative business. The method used in this study is the Explanatory Survey. Data processing techniques are carried out with the help of PLS ​​3.2 to find out the internal factors that affect the performance of sharia cooperatives. This research was conducted with One Shoot Cross Sectional. The approach used is a combination of quantitative and qualitative approaches. The results showed that the internal factors of Islamic cooperatives consisted of marketing, operations, human resources, finance in the good category. Performance factors consisting of profit growth, cooperative services growth in good categories while cost growth in the category is quite good. There is an influence of 60.20 % internal factors on positive and significant business performance.
Pengaruh Kompetensi Terhadap Kinerja Pegawai Dengan Lingkungan Kerja Sebagai Variabel Moderasi Sowarno Suwarno; Irma Idayati; Hardi Mulyono; Windi Sundari
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.v4i2.2243

Abstract

The purpose of this study was to find out how much influence competence has on employee performance with the work environment as a moderating variable at the Lubuklinggau City Youth and Sports Office. The method used in this study using a questionnaire and observation. The data analysis technique used is simple regression test, correlation coefficient, t test and moderation analysis. Testing the first hypothesis, namely the competency variable (X) on employee performance (Y) shows that t count produces a coefficient of 9.612. With a sample size of 39, it was found that df = 39 (39-2) at a significant level of 0.05, the critical t-table value was 1.687. With these results it can be said that competence has a significant influence on employee performance because t count (9.612) > t table (1.687). Testing the second hypothesis, namely the Competency variable (X) on employee performance (Y) with Work Environment (M) as a moderating variable shows that t count produces a coefficient of 4.791. With a sample size of 39, it was found that df = 39 (39-2) at a significant level of 0.05, the critical t-table value was 1.687. With these results it can be said that competence has a significant influence on employee performance with the work environment as a moderating variable because tcount (4.791) > t table (1.687). Based on the research results, it can be seen that to improve employee performance there must be competence so that it can control employee performance in completing its performance capabilities so that it is supported by an adequate work environment so it has an influence on employee performance.

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