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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 Program Sapta Pesona dan Fasilitas Terhadap Tingkat Kunjungan Wisatawan di Objek Wisata Goa Ergendang Enjelina Sundari Br Bangun; Dewi Shinta Wulandari Lubis
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.v4i2.2367

Abstract

This study aims to determine the effect of the Sapta Pesona Program on the level of tourist visits to Ergendang Cave. Data collection techniques used in this study are: observation, interviews, and questionnaires. After all the data is obtained then the data uses spss 28.0. From the results of testing the data that has been processed, the first termination coefficient is 0.227 or 2.7%, indicating that the saptapesona and facilities variables are able to express variations in the number of tourist visits to the Ergendang Cave tourist attraction. The two Sapta Pesona variables have a partial effect on tourist visits, the facility variable has a positive effect on the number of visitors to the Ergendang Cave tourist attraction and is partially significant. The three charms and facilities in the Ergendang Cave also increase the number of visitors.
Pengaruh Kualitas Produk dan Merek Terhadap Keputusan Pembelian Pada Madu Selandi May Reni Br Sitepu; Syamsul Bahri
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.v4i2.2386

Abstract

The purpose of this study was to determine whether product quality and brand reputation are relevant to the reasons for purchasing honey in Selandi District, Karo Regency. The data techniques used in this study include interviews, observations, and questionnaires. Cluster sampling, where the whole or part of the population is designated as the sample, is the sampling technique used. Data analysis used regressive multiple linear regression, hypothesis testing, coefficient of determination (R2), partial (t-test), simultaneous (f-test), and classical assumptions. In contrast to data collection using SPSS25, the findings of this study indicate that product and brand quality is able to clearly show the relationship between its findings and the majority (53%), which is in line with the estimated coefficient of determination of 0.535. Fcount 65.080 Ftable 2.45 with a significance of 0.000 from an alpha of 0.05 shows the results of the hypothesis. According to the study's findings, consumers' decisions to buy selandi honey are significantly and favorably influenced by the quality of brands and products.
Pengaruh Modal Usaha, Karakteristik Wirausahawan dan Orientasi Kewirausahaan Terhadap Kinerja Usaha Kedai Kopi Wahyu Bintang Pangestu; Muhammad Fikry Aransyah
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.v4i2.2389

Abstract

This study aims to determine whether there is an influence of venture capital, entrepreneurial characteristics, and entrepreneurial orientation on the performance of coffee shop businesses in North Bontang District. This research is a quantitative research. Where in the collection of research data using a questionnaire distributed to respondents. For the number of samples themselves as many as 30 respondents with a purposive sampling method with the criteria of a coffee shop that has been operating for at least 1 year. Primary data is the data used in this study. Questionnaires will be a technique in collecting data used in this study. The data analysis techniques used in this study are validity and reliability tests, classical assumption tests, multiple linear regression analysis and hypothesis testing. The results of this study indicate that the venture capital variable partially has a positive and significant effect on business performance. Likewise with the variable characteristics of entrepreneurs, based on the output of SPSS, it is found that the variable of entrepreneurial characteristics has a positive and significant effect on business performance. Meanwhile, the entrepreneurial orientation variable has a negative effect on the performance of the coffee shop business in North Bontang District. From the results of SPSS output, it can be seen that the value of Adjusted R Square is 0.533 or 53.3%, which is 46.7% which can be interpreted as being explained by other variables not included in this model.
The Analisis Return On Asset, Return On Equity, dan Net Profit Margin dalam Memprediksi Pertumbuhan Laba Pada Perbankan Terdaftar di Bursa Efek Indonesia (BEI) Arisky Andrinaldo; Eri Triharyati; Ade Famalika; Indrawati Mara Kesuma
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.v4i2.2393

Abstract

The problem in this research is the increase and decrease in profit that occurs in the variables ROA, ROE, NPM, and profit growth. This study uses data collection method is documentation on banking companies on the Indonesia Stock Exchange. The results show that Hypothesis 1 that ROA has a significant effect on Profit Growth, This means that when there is an increase in ROA, it has an effect on Profit Growth. Hypothesis 2 that ROE has no significant effect on Profit Growth, this is because the significance value is 0.038 <0.05. Hypothesis 3 that NPM has a significant effect on Profit Growth, then NPM will affect the expected profit growth of the owner on net income from company income. Hypothesis 4 shows the results that ROA, ROE and NPM have a significant effect on Profit Growth. The Fcount obtained is 3.270 with a significant level of 0.034 meaning that the level is significantly less than 0.05 or goodness of-fit so it can be concluded that simultaneously (simultaneously) all independent variables have a significant effect on the dependent variable.
Pengaruh Inflasi Terhadap Minat Beli Konsumen Terhadap Produk Suginam Suginam; Joli Afriany; Maringan Sianturi; Sri Rahayu
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.v4i2.2395

Abstract

Inflation is a condition where there is an increase in the price of goods and services continuously within a certain period of time. The impact of inflation is often in a negative direction due to increasing prices for products, causing a decrease in people's purchasing power, especially for people who have lower middle income levels. Assumptions or predictions of news related to inflation have already had an impact on the community. One of them is a decrease in consumer buying interest in goods. In this study, a research process will be carried out on the effect of inflation on consumer buying interest in a product, where the measurement is based on the positive or negative effect of inflation on consumer buying interest in the present. The research was conducted using quantitative methods by testing hypotheses. The results of the test show that the value of the inflation variable is 0.645 while the ttable value is 2.060, so it can be said that the hypothesis is rejected. In the sense that the effect of inflation does not have a negative impact on consumer buying interest in the product.
Pengaruh Sosialisasi Perpajakan, Pemahaman Perpajakan, Tarif Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Pada Pelaku E-Commerce di Shopee Napisah Napisah; Khusnul Khuluqi
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.v4i2.2396

Abstract

The study aims to examine the effect of tax socialization, understanding of taxation, tax rates and tax sanctions on taxpayer compliance in e-commerce at Shopee. The population used in this study were all questionnaires distributed via chat on the Shopee platform. The data used were collected based on voluntary sampling method and obtained a sample of 104 respondents. The method used in this study is a quantitative method using SPSS. The result in this study reveal that the variables of taxation socialization, understanding of taxation, and tax sanctions have no effect on taxpayer compliance in e-commerce at Shopee and tax rates affect taxpayer compliance in e-commerce at Shopee.
Institutional Proprietorship, Audit Committee Size, and the Reputable Auditor Selection: Evidence from Indonesia Indriana Damaianti; Bram Hadianto
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.v4i2.2408

Abstract

This study is presented to investigate the effect of institutional proprietorship and audit committee size on the propensity of the companies to select outside auditors affiliated with the big four and know the accuracy of prediction based on these determinants. Following several previous scholars, this study uses the company size as the control variable. Furthermore, the logistic regression model and matrix classification are employed to answer the research intention by employing the Indonesian non-financial companies in the LQ45 index from 2014 to 2018 as the population. Moreover, to search for the total samples of 21 and take them from the populace, this study uses the Slovin formula with an inaccuracy border of 10% and a simple random sampling technique. Once examining the data, this study finds that institutional proprietorship and audit committee number positively affect the corporate propensity to choose the auditor affiliated with the big four. Similarly, this tendency happens in the firm size as the control variable. Additionally, the accuracy of grouping prediction of the firms using reputable and non-reputable auditors based on these determinants is 90.50%, 95.2%, 90.5%, 85.7%, and 85.7% for 2014, 2015, 2016, 2017, and 2018.
Mengurai Faktor Terpenting Pada Kualitas Pelayanan Pembiayaan Murabahah Pada Bank Perkreditan Rakyat Syariah Hafid Aditya Pradesa; Iin Agustina; Pepi Zulvia
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.v4i2.2419

Abstract

The quality of service perceived by users has been generally reviewed and researched previously. This study aims to describe the important factors that reflect the quality of service in murabahah financing of a Islamic Rural Bank (BPRS) AM which is operating in Bandung Regency. A total of 140 respondents who are customers of BPRS AM in Bandung Regency are the samples in this study. Two-level confirmatory factor analysis (second order factor analysis) is used to answer the research question posed in this study, namely what are the most important aspects that can be reflected in murabahah services for customers. Factor analysis is used to test the factor weight values of each indicator of the variables observed in the study. The results of data analysis reveal that the quality of murabahah financing services can be well reflected in the aspects of guarantees of trust, responsiveness, price, physical evidence, and reliability provided to murabahah financing customers. In addition, the murabahah service model has a level of validity that can be well confirmed. Findings also reveals that respondents perceive the quality of murabahah services as being in the moderate category. Among five dimensions of murabahah service quality, the aspect of physical evidence was found to be the most important factor in reflecting the quality of murabahah services of BPRS AM operating in Bandung Regency. On the other hand, the respondent's assessment also shows that the aspect of guarantee or trust is the aspect that is rated the highest in murabahah services. In addition to the generally well-confirmed model, the findings of this study are useful as a basis for further exploration of the concept of service quality in Islamic Rural banks.
Pengaruh Electronic Word of Mouth dan Citra Merek Terhadap Niat Beli Produk Kecantikan Avoskin Nanda Destyana Suci; Dorothy Rouly H. Pandjaitan; Nuzul Inas Nabila
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.v4i2.2427

Abstract

In the 4.0 industrial era, internet development is increasing rapidly, which helps people easier to find information from product reviews on the internet. Based on that, the trend of product review content is booming on the internet. One of the beauty products primarily reviewed as content on the internet is the Avoskin product. In link with that condition, Because most people nowadays are supposed to listen to their friends or other people they think will understand better and see how well the image of a brand is, companies need to pay atention to the effect of ewom and brand image on purchase intention.This research is aimed to discover the effect of electronic word of mouth and brand image on the buying intention of Avoskin beauty products. The population in this research was the citizen of Bandar Lampung that recognized and were interested in purchasing Avoskin beauty products. This research was categorized as field research as the instrument of this research is questionnaires distributed to the respondents. 120 respondents made up the sample, which was selected by a purposive sampling method. The data were collected using a questionnaire that has been tested for validity and reliability. The data analysis in this study uses multiple linear regression. The results of this study imply that ewom and brand image significantly positively affect purchase intention.
Pengaruh Equity Market Timing Terhadap Struktur Modal Perusahaan Manufaktur di Bursa Efek Indonesia Muniya Alteza; Nuri Lesmono Hidayah
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.v4i2.2434

Abstract

This study aims to determine the effect of equity market timing on the capital structure of manufacturing companies that conducted initial public offerings on the Indonesia Stock Exchange. The population in this study is the manufacturing sector companies that conduct initial offerings on the Indonesia Stock Exchange in the 2010-2015 periods. Sampling was done using the purposive sampling method. Based on the criteria, 18 companies became the research sample. Capital structure in this study is proxied by leverage while equity market timing is proxied by the market-to-book ratio. The data analysis technique used is linear regression analysis with panel data estimation. Prior to the regression analysis, the model specification test and classical assumption test were carried out to ensure that the research model was feasible to use. The results of this study indicate that equity market timing has a negative and significant effect on the company's capital structure.

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