cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Mesran
Contact Email
mesran.skom.mkom@gmail.com
Phone
+6282161108110
Journal Mail Official
jurnal.ekuitas@gmail.com
Editorial Address
Jalan Sisingamangaraja No. 338, Simp. Limun, Medan, Sumatera Utara
Location
Kota medan,
Sumatera utara
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
 30   31   32   33   34 
The COVID-19 Pandemic Affects Intellectual Capital on the Financial Performance of Pharmaceutical Companies in Indonesia Yerisma Welly; Andri Zainal; Marto Silalahi; Martin Yehezkiel Sianipar
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.v4i3.2712

Abstract

This study aims to examine the effect of Intellectual Capital (IC) on the financial performance of Return On Equity (ROE) of companies in the pharmaceutical sub sector. The population in this study is the financial statements of companies in the pharmaceutical sub sector listed on the Indonesian Stock Exchange during the 2017-2021 period. This study used purposive sampling with 8 companies and 40 observations. This study used quantitative data. Data collection techniques using documentation techniques. Data analysis techniques used in this research are classic assumption test, simple linear regression, F test and t test using the SPSS 21 version as a data processing program. The results showed that the intellectual capital had a positive and significant effect on financial performance. This finding indicates that the more efficient and effective a company is in managing its IC, the more it will improve the company's financial performance. The company's ability to generate profit with the total equity owned by the company is increasing with the company using and making the most of its IC. So this research proves that IC plays an important role in the formation of added value and contributes to improving the company's financial performance. This finding also confirms the resource based theory, that intellectual capital owned by companies is able to create competitive advantages for companies so that they can improve company performance for the better, one of which is increasing company profits.
Pengujian Efek Kualitas Produk Halal dan Religiusitas Pada Loyalitas Konsumen Produk Wardah Rafdhi Wira Oktavius Pelawi; Ariesya Aprillia
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.v4i3.2737

Abstract

The market for halal cosmetic products is very large, the majority of cosmetics and other maintenance products are produced by non-Muslim companies in several non-Muslim countries which can lead to an understanding regarding the halalness of various ingredients, due to concerns that many international brands use alcohol or enzymes extracted from pork as a preservative, the cosmetic and pharmaceutical industries have become the focus of research by Muslim scholars. This has led to a negative perception of this industry among Muslim consumers who are looking for Halal products. In a business full of competition, these negative perceptions must be minimized so that the company can survive, one way is to keep consumers loyal. The same circumstance is experienced by the company producing and marketing Wardah products. This study aims to examine the effect of halal product quality and religiosity on consumer loyalty to Wardah products in Bandung by setting the criteria in purposive sampling: the respondents have Islamic religion, buy Wardah products, and live in Bandung, 329 people are obtained as a sample. Moreover, the data obtained are verified for validity and reliability, and models by variance-based structural equation (SEM PLS). The estimation results of the structural equation model with the probability of the t-statistic are 0.001 for β1 = 0.253 and 0.000 for β2 = 0.542. Given that these two probabilities are less than α of 5%, the first and second research hypotheses are accepted. In conclusion, research shows that the quality of halal products and religiosity have a positive effect on consumer loyalty.
Pengaruh Persepsi Wajib Pajak UMKM Atas Undang-Undang HPP, Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Herti Diana Hutapea; Amran Manurung; Kristiani Sihotang
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.v4i3.2889

Abstract

The low level of MSME taxpayer compliance is one of the causes of not optimal tax revenue in Indonesia. The total MSME actors reached 64.2 million while the number of MSME actors registered as taxpayers was only 2.31 million or 3.6% of MSMEs registered as taxpayers was only 15%, which means that the level of MSME taxpayer compliance is still low. So in order to increase taxpayer compliance, one of the efforts made by the Government together with the DPR was the issuance of the Law on the Harmonization of Tax Regulations (UU HPP) no.7 years 2021. The purpose of this study was to determine the effect of MSME taxpayers' perceptions of the HPP law and to determine the effect of tax socialization on taxpayer compliance. This research data is primary data by providing questionnaires directly and online using the Google form to MSMEs in North Sumatra. The sampling technique used purposive sampling method. And the hypothesis test used is multiple regression analysis. The results show that the perceptions of MSME taxpayer on the HPP Law have a positive and significant effect on MSME Taxpayer compliance. MSME taxpayers who have a positive perception of the HPP Law accept the decision so that MSME taxpayer compliance is also positive. Meanwhile, tax socialization has no effect on MSME taxpayer compliance. This is because MSME taxpayers follow the tax socialization invitation from Direktorat Jendaral pajak (DJP), and most of the research samples are DJP assisted MSMEs, so the socialization is only a formality, the material obtained is only listened to and MSME taxpayers are more enthusiastic about participating in training related to development his skills.It is hoped that this research can be used as a source of information for MSME taxpayers in making decisions on taxpayer perceptions of the HPP Law which will affect the level of taxpayer compliance and the development of taxation theory.
Inflasi Pemoderasi ROA, EPS dan DER Terhadap Return Saham Perusahaan Consumer Goods di JII Suandi Suandi; Ahmad Amir Aziz; Sanurdi Sanurdi
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.v4i3.2909

Abstract

This study aims to partially and simultaneously examine the effect of Return on Assets (ROA), Earning Per Share (EPS), and Debt Equity Ratio (DER) partially and simultaneously on stock returns in consumer goods companies listed on the Jakarta Islamic Index (JII) 2019- 2021. The method used is associative quantitative. Data analysis techniques using multiple regression and Moderated Regression Analysis (MRA). The tool used to test the data under study was the SPSS version 25 program. As for testing the influence of the moderating variable using the Macro Process 3.1 developed by Andrew F. Hayes, which has been integrated with SPSS version 25. The population in this study were all registered companies. On the Jakarta Islamic Index (JII), the sample is only companies engaged in the consumer goods sector. The company, namely PT. Unilever Indonesia, Tbk., PT. Kalbe Farma, Tbk., PT. Indofood Sukses Makmur, Tbk., and PT. Indofood CBP, Tbk. The study results show that ROA and EPS have no partial effect on stock returns. DER has a partial effect on stock returns. ROA, EPS, and DER affect stock returns. Inflation as a moderating variable cannot strengthen or weaken the effect of ROA and EPS on stock returns. The existence of inflation can strengthen the effect of DER on stock returns.
Determinasi Kualitas Penyajian Laporan Keuangan Baitul Maal Wa Tamwil Dwi Arini Nursansiwi; Agus Khazin Fauzi; Baiq Minatul Inayah; Armiani Armiani
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.v4i3.2934

Abstract

Presentation of quality financial reports is an important component for an organization or institution so that it must be guided by applicable financial accounting standards. On this basis, this study aims to empirically examine the effect of the variables on understanding sharia accounting standards, sharia supervisory boards, Islamic corporate governance on the quality of financial statement presentation at BMT Mataram city. The data collection technique used a questionnaire distributed to BMT managers, with a total population of 28 BMT and saturated sampling was used as a sampling technique. Data analysis using multiple linear regression. The findings found that understanding of Islamic accounting standards has no effect on the quality of presentation of financial statements with a value of thitung < ttabel (1,418 < 1,997) and the sharia supervisory board has no effect on the quality of presentation of financial statements which can be seen from the value of thitung < ttabel (1,493 < 1,997). Meanwhile, Islamic corporate governance has an effect on the quality of presentation of financial statements with mark thitung > ttabel (3,311 > 1,997)
Pengaruh CAR, LDR, BOPO, Profitabilitas terhadap Loan quality pada Perbankan Syariah di Indoensia Catur Wahyudi; Mohammad Arridho Nur Amin; Fahmi Firmansyah
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.v4i3.2943

Abstract

Banking in Indonesia is one of the financial institutions that play an important role in the economy of a country, this is because banking is one of the financial systems that functions as a financial intermediary. Funds resulting from community mobility are allocated to various economic sectors and all areas in need quickly and accurately. The increase in the mobilization of public funds has not been served by the conventional banking system and to accommodate the need for banking services in accordance with sharia principles. The analytical technique that will be used in this study is to use multiple linear regression analysis techniques to obtain a comprehensive picture of the relationship between variables. CAR (Capital Adequacy Ratio) has no effect on loan quality at Islamic commercial banks, BOPO (Operational Costs and Operating Income) has no effect on loan quality at Islamic commercial banks, LDR (Loan Deposit Ratio) has no effect on loan quality at Islamic commercial banks, Profitability has no effect on loan quality in Islamic commercial banks.
Strategi Bersaing UMKM Toko Roti dan Kue di Kecamatan Bontang Utara Kota Bontang Selama Pandemi Covid-19 dan Pasca Pandemi Covid-19 Muhammad Fachrun Fachrezi; Ana Noor Andriana
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.v4i3.2973

Abstract

Toko Ria Rasa Cake & Bake, Toko Nanis Cake & Bakery, and Samabread are the local UMKM located in North Bontang District, Bontang City. The purpose of this research is to find out and determine the appropriate competitive strategy for the three UMKM. This type of research is qualitative. Sources of research data are key informants and supporting informants. Data collection techniques in research are interviews and observations. The analysis technique used is SWOT analysis (IFAS, EFAS, SWOT Analysis Diagram, and SWOT Matrix). The result and conclusion from this research is that the target to be achieved is to open branches or shops in other places to expand the market. The products that are sold vary widely, ranging from sweet to salty, and there is bread made from natural ingredients without chemical food ingredients. The price of each bread also varies, which can cover various economic groups. The three UMKM do not mind the existence of competitors with big brand names as long as these brands can compete healthily. Strategies to survive during the Covid-19 pandemic are almost the same as maximizing online sales on social media, carrying out safe packaging by spraying disinfectants, and shipping using your courier or courier from outside. The strategy resulting from mapping the SWOT matrix for the three UMKM is the SO strategy.
Peran Literasi Keuangan dan Inklusi Keuangan Dalam Meningkatkan Penggunaan Financial Technology Pada UMKM Tiara Syahrani; Endar Pradesa
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.v4i3.2985

Abstract

The purpose of this study was to determine the role of financial literacy and financial inclusion in increasing the use of financial technology in MSMEs in Lubuklinggau City. The research method used is quantitative research where each variable is measured by a Likert scale. The number of samples in this study were 42 respondents, namely culinary MSMEs in Lubuklinggau City. Data collection techniques used in this study were document studies and questionnaires. The data analysis technique uses multiple linear regression with the help of SPSS. The results of the study show that financial literacy has a significant influence on financial technology, this is evidenced by the results of the t-test calculation which shows a significance value of 0.006 <0.05. Financial inclusion has a significant influence on financial technology, this is evidenced by the results of the t-test calculation which shows a significance value of 0.004 <0.05.
The The Influence of ROA, EPS and ROE Toward Stock Price on Before and During Covid-19 Pandemic Rozie Meidy; Lisa Aulia Julica
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.v4i3.3047

Abstract

This research aims to provide empirical evidence about the influence of return on asset, earning per share, return on equity on stock price the banking company listed on the Indonesia stock exchange. This research quantitative research, including the taking of the sample in this study using the method purposive sampling theuse 38 sample companies the bank which listed in BEI in the observation period 2018-2021. The collection of data on the research done by the method of study documentation with the collection of research data from the financial reports that have been published by object research.This study uses three hypotheses. Data analysis in this study with descriptive and multiple linear regression. The results showed that: (1) the return on asset has not influence on equity on stock price the banking company listed on the Indonesia stockexchange; (2) the earning per share has influence on equity on stock price the banking company listed on the Indonesia stockexchange and (3) the return on equity has influence on equity on stock price the banking company listed on the Indonesia stockexchange.
Pandangan Karyawan tentang Dukungan Organisasi: Penguatan Komitmen Organisasi atau Turnover Intention? Rahayu Mardikaningsih
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.v4i3.3052

Abstract

Organizations need to retain employees who have high work results and productivity at work because these efforts will affect the operational efficiency of the organization. Employee commitment needs careful scrutiny for resource development programs to have high equity value in the future. However, many organizations have turnover intention problems. The existence of turnover intention is considered to have a bad quality on the relationship between parties. Dissatisfied workers are one of the causes and employees may have the impression that there is no organizational support so that workers' interests are met regarding task completion. This study was conducted with the intention of analysing and determining the relationship between perceived organizational support with commitment and turnover intention. Using a correlational approach survey method, the survey consisted of 72 employees as the survey sample. The findings of the study suggest that there is a strong positive correlation between organizational support and commitment but with turnover intention, the negative relationship is quite weak. This has been proven by the correlation test. The better the employees' impression of organizational support, the more their commitment increases and the less likely they are to move. Conversely, the lower the impression of organizational support for employees, the lower the commitment and the greater the turnover intention.

Page 32 of 60 | Total Record : 597

 30   31   32   33   34 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol 7 No 3 (2026): February 2026 Vol 7 No 2 (2025): November 2025 Vol 7 No 1 (2025): August 2025 Vol 6 No 4 (2025): May 2025 Vol 6 No 3 (2025): February 2025 Vol 6 No 2 (2024): November 2024 Vol 6 No 1 (2024): August 2024 Vol 5 No 4 (2024): May 2024 Vol 5 No 3 (2024): February 2024 Vol 5 No 2 (2023): November 2023 Vol 5 No 1 (2023): August 2023 Vol 4 No 4 (2023): May 2023 Vol 4 No 3 (2023): February 2023 Vol 4 No 2 (2022): November 2022 Vol 4 No 1 (2022): August 2022 Vol 3 No 4 (2022): May 2022 Vol 3 No 3 (2022): February 2022 Vol 3 No 2 (2021): November 2021 Vol 3 No 1 (2021): August 2021 Vol 2 No 2 (2021): February 2021 Vol 2 No 1 (2020): EKUITAS - Agustus 2020 Vol 1 No 2 (2020): February 2020 Vol 1 No 1 (2019): August 2019 More Issue