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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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Islamic Financial Technology dalam Kajian Filsafat Ilmu Heni Hirawati; Mugi Harsono
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.2711

Abstract

Islamic financial technology (fintech) has experienced rapid development but is still not comparable to conventional fintech developments. This study aims to examine the construct of Islamic fintech in the view of the philosophy of science from the aspects of ontology, epistemology, and axiology. Islamic fintech is an interesting research area and continues to grow in the field of management, especially financial management. The method used is a literature review, which discusses the meaning, history, theory, and benefits of Islamic fintech to get a more detailed picture of Islamic fintech from previous researchers. This research also identifies the antecedents and consequences of Islamic fintech. The antecedents of Islamic fintech consist of resources, risks, profits, and competition which are factors of the company, as well as literacy, attitude, and acceptance, which are factors of consumers, and regulations from policymakers. The consequence of Islamic fintech is a sustainable finance system.
Analisis Perbandingan Kinerja Keuangan Perusahaan Transportasi Sebelum dan Selama Pandemi Covid-19 Rossi Okta Kurniawati; Agus sucipto
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.2730

Abstract

The Covid-19 pandemic, which has been endemic throughout the world, is no exception in Indonesia since the beginning of 2020 until now, it has had many impacts in various fields, especially the economy. The Central Statistics Agency (BPS) noted that Indonesia's economy in the second quarter contracted by 5.32%, this condition was caused by declining growth in various businesses. This study aims to compare the financial performance of transportation companies using financial ratio analysis before and during the Covid-19 pandemic for transportation companies listed on the Indonesia Stock Exchange in 2018-2021 so that it can be a recommendation if you want to buy transportation company shares. This research is a quantitative research. In this study data collection from the Indonesia Stock Exchange (IDX) is in the form of secondary data through the official website of the Indonesia Stock Exchange in the form of financial reports. For a total sample of 15 transportation companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period, the sampling technique was purposive sampling. The data analysis technique used in this study was the normality test, Paired Sample T-Test, and Wilcoxon Signed Rank Test. The results showed that the condition of transportation companies before and during the Covid-19 pandemic using profitability ratios with ROA, ROE and NPM measurements did not differ before and during the Covid-19 pandemic, using liquidity ratios with CR measurements there were no differences before and during the Covid pandemic -19, and using the solvency ratio with DER and DAR measurements there is also no difference before and during the Covid-19 pandemic.
Analisis Efisiensi Bank Umum Syariah di Indonesia (Studi Kasus Metode Stokastik Frontier) Akhmad Afandi; Suhel Suhel; Ahmad Syathiri
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.2756

Abstract

The performance appraisal parameters of a bank are theoreticall can be seen from the level of efficiency of the bank. The efficiency of a bank will be identified from the bank's ability to produce maximum output with the most effective utilization of inputs. This study had analyzed the efficiency of Bank Umum Syariah (BUS) in Indonesia using the frontier stochastic method. The sample in the study was Bank Umum Syariah (BUS) in Indonesia with the research data analyzed in 2019 and 2020. The model used model fixes the model. The results of the analysis illustrate that Bank Umum Syariah (BUS) in Indonesia have a very good level of efficiency on inputs in the form of third party funds and labor costs with outputs in the form of financing. This study shows ROA, FDR and BOPO have a significant effect on efficiency both jointly and partially.
Penerapan Model UTAUT untuk Mengetahui Minat Perilaku Konsumen dalam Penggunaan QRIS Putri Nur Auliya; Muhammad Fikry Arransyah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.2808

Abstract

Technological advances in the payment system have replaced the role of cash into a more efficient and economical form of non-cash payment. Currently, there are more and more technologies that affect the payment system with a variety of applications that people use as a means of non-cash payment. Therefore, on 17 August 2019 Bank Indonesia released a Quick Response (QR) Code standard for payments through server-based electronic money applications, electronic wallets, or mobile banking called the QR Code Indonesian Standard (QRIS). This study aims to determine the factors that influence behavioral intention to use QRIS by using theoryModel Unified Theory of Acceptance and Use Technology (UTAUT). The research method used is descriptive quantitative. Sampling technique is done by using the technique nonprobability sampling that is purposive sampling with a sample of 100 respondents from QRIS users. The results of this study show performance expectancy, effort expectancy, and social influence has a positive and significant influence on behavioral intention the use of QRIS. Behavioral intention has a positive and significant influence on use behavior. Whereas, facilitating conditions has a positive and not significant effect on use behavior the use of QRIS.
Pengaruh Brand Image dan Brand Ambassador Terhadap Purchase Decision melalui Brand Trust sebagai Intervening Hera Hera; Finnah Fourqoniah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.2810

Abstract

This study aims to determine whether there is an influence of brand image and brand ambassador on purchase decision through brand trust as an intervening agent for MS Glow consumers in Samarinda City. This study used a quantitative method by collecting data by distributing questionnaires to respondents. The research was conducted on 100 female respondents in the age range of 17-41 years who live in Samarinda City and have purchased MS Glow Beauty Skincare. The sampling technique used in this study was non-probability sampling with purposive sampling method an online. The data that has been collected is then processed using the SmartPLS 3.2.9 analysis tool with the Structural Equation Modeling (SEM)-PLS method. The results of the study show that there is a positive and significant influence on brand image and brand ambassadors on brand trust. However, brand image and brand ambassador have a negative and insignificant effect on purchase decision. Based on the results of the specific indirect effect, brand trust managed to mediate in a positive and significant way the influence of brand image and brand ambassador on purchase decision.
- Quality of Financial Report Presentation: Empirical Study from Organizational Culture Johannes Buntoro Darmasetiawan; Rapina Rapina; Santy Setiawan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.2930

Abstract

Organizational culture has the potential to improve the quality of financial statement presentation. Conditions that exist in several organizations in Indonesia indicate that the quality of financial statement presentation is still problematic, resulting in accounting information that is of poor quality. The purpose of this research is to look into the impact of organizational culture on the quality of financial statement presentation. The findings of this study are expected to provide a solution to problems with financial statement presentation quality. The information used in this study was gathered through a survey of 59 accounting and finance professionals in Indonesia. The data used is primary data collected through research instruments such as questionnaires and statistically processed using SPSS version 25 for Windows. The study's findings indicate that if there are issues with poor quality in financial report presentation, it is due to organizational culture that has not been optimally accommodated in information system applications for financial report presentation. Hypothesis testing in this study reveals that organizational culture has a significant influence on the quality of financial statement presentation.
Pengaruh Product Knowledge dan Persepsi Nasabah Terhadap Preferensi Menabung di Bank Syariah dengan Disposable Income Sebagai Variabel Moderating Khasanah Mustika Syahputri; Ahmad Amin Dalimunte
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.2989

Abstract

The purpose of the study was to determine the effect ofproduct knowledge and customers perception on the preferences saving in Islamic banks with disposable income as a moderating variable. This type of research uses a quantitative approach. The research population is students of the 2018 Department of islamic banking, State Islamic University of North Sumatra and sampling technique uses purposive sampling with a sample size of 78 students. The analysis model used in this study was linear regression analysis multipel. The results of this study indicate that there is the value of adjusted R square (R2) is 0,431 a direct influence between the product knowledge and customers perception on the preferences saving in Islamic banks. Even so, disposable income cannot moderate product knowledge and customers perception of saving preferences in Islamic banks. It is hoped that further research can use other moderating variables besides the disposable income variable in moderating the relationship between the independent variable and the dependent variable.
Analisis Berlangganan Iklan di Marketplace Facebook Dalam Meningkatkan Penjualan : Suatu Tinjauan Marketing Syariah pada Usaha Skincare Reglow Mohamad Anang Prasetyo; Abdur Rahman
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.3024

Abstract

This study aims to find out how subscribing to advertisements on the Facebook marketplace affects the sales rate of the reglow skincare business and how the reglow skincare business marketing strategy is reviewed in sharia marketing. This study used a qualitative descriptive method, which is a method that is more adaptive when reality changes, directly represents the relationship between the researcher and the object of research, and is more perceptive and able to adapt to the impacts of the values patterns encountered. The analysis technique used was descriptive, namely data collection in the form of description and documentation through interviews and observation. The research results obtained showed that: (1) reglow skincare business markets its products through Instagram, Facebook, subscribing to Facebook ads, Shopee, and offline. (2) among the media used in marketing the products, subscribing to advertisements on Facebook is the most dominant. From June to October, the sales rate reached 1,947 compared to the others. (3) in the review of sharia marketing, the reglow skincare business is appropriate because there is a product guarantee, taking into account the aspect of its usefulness, the marketing is by the targets and the products are guaranteed to be halal, and have already had BPOM certificate.
Pengaruh Risk Tolerance dan Religiusitas terhadap Keputusan Investasi dengan Literasi Keuangan sebagai Variabel Moderasi Idhofi Khusna Baihaqqi; Maretha Ika Prajawati
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.2448

Abstract

The purpose of this study is to determine the effect of risk tolerance and religiosity on direct investment decisions, as well as the effect of either moderated or unmoderated by financial literacy. Quantitative research with a descriptive approach is the type of research in this study. The population of this study were active students of the Faculty of Economics, Maulana Malik Ibrahim State Islamic University, Malang. Meanwhile, the sample of this research is 100 students who invest in the capital market selected by purposive sampling technique and Slovin formula. The research data this time is primary data tested using SmartPLS 3 software with analytical techniques in the form of descriptive statistics, outer models, and inner models. The results of this study indicate that there is a positive and significant influence of religiosity and financial literacy on investment decisions, while risk tolerance has no effect on investment decisions. In addition, it was also found that the role of financial literacy in moderating the relationship between religiosity and investment decisions, but failed to moderate the relationship between risk tolerance and investment decisions.
Moderasi Good Corporate Governance pada Pengaruh Intellectual Capital terhadap Kinerja Keuangan Andi Harmoko Arifin
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.2556

Abstract

The condition of the domestic cement market is experiencing an oversupply so that it is in a very apprehensive condition or is on the verge of bankruptcy. Why is this happening because there is a predatory pricing policy, in which a cement company deliberately sells cement in Indonesia at a loss, so the government must also make more specific regulations governing various illegal business practices. The research objective is to analyze and test the effect of intellectual capital and on GCG, to analyze and test the effect of intellectual capital and GCG and to analyze and test the effect of intellectual capital on PT Semen Tonasa's financial performance through the GCG variable. Data collection was carried out using a survey method by selecting samples by purposive sampling among existing populations based on work units, the units of analysis in this study were organic employees, General Managers, Senior Managers, Managers and Supervisors, so that the sample used was 79 samples. In accordance with the hypothesis that has been formulated, in this study the analysis of the research data used Smart PLS (Partial Least Square) software. The results of the study show that intellectual capital has a significant positive effect on good corporate governance. intellectual capital has a significant positive effect on financial performance. good corporate governance has a significant positive effect on financial performance, and good corporate governance is able to moderate the relationship of Intellectual capital to financial performance in PT. Semen Tonasa, this shows that effective good corporate governance will increase intellectual capital and ultimately have an impact on increasing the company's financial performance.

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