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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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Analisis Faktor-Faktor Determinan yang Mempengaruhi Kualitas Audit Lisa Aulia Julica; Rozie Meidy
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.v4i3.3060

Abstract

The purpose of this study was to determine the determinant factors that influence audit quality at the Inspectorate Office of North Musi Rawas Regency. The research method used is quantitative research where each variable is measured by a Likert scale. The number of samples in this study were 40 respondents. 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 auditor competence has a significant influence on audit quality, this is evidenced by the results of the t-test calculation which shows a significance. Organizational commitment has a significant influence on audit quality, this is evidenced by the results of the t-test calculation which shows a significance. Auditor experience has a significant influence on audit quality, this is evidenced by the results of the t-test calculation which shows a significance. Work motivation has a significant influence on audit quality, this is evidenced by the results of the t-test calculation which shows a significance.
Penggunaan Aplikasi Akuntansi Pada UMKM Kota Demak Herlinda Yuniar Adyarta; Elen Puspitasari
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.v4i3.3067

Abstract

Economic growth in a country is progress for that country. In Indonesia itself, one of the factors for economic growth comes from entrepreneurship. These activities are better known as MSMEs. Micro, Small and Medium Enterprises (UMKM) is an activity of business competition in various fields. The purpose of this study was to determine the effect of Business Scale, Company Age, Owner's Education, and Accounting Training have a significant influence on the variable Use of Accounting Applications in MSMEs. The sample is MSMEs in Demak Regency Centra Java. Sampling technique drawed bt using purposive sampling method and obtained 260 MSMEs. This study uses primary obtained by questionaire. Data were analyzed using Multiple Linear Regression Analysis method. The results of this study indicate that Business Scale, Company Age, Owner's Education, and Accounting Training have significant influence on the Use of Accounting Applications in MSMEs.The purpose of this study was to determine the effect of Business Scale, Company Age, Owner's Education, and Accounting Training have a significant effect on the variable Use of Accounting Applications in SMEs. The population in this study is MSMEs in Demak Regency, Central Java. The sampling technique was taken using a purposive sampling method to obtain as many as 260 UMKM. This study uses primary data obtained through questionnaires. Data were analyzed using the Multiple Linear Regression Analysis method. The results of this study indicate that Business Scale, Company Age, Owner's Education, and Accounting Training have a significant effect on the Use of Accounting Applications on UMKM.
Faktor-Faktor Yang Mempengaruhi Kinerja Karyawan Pada Usaha UMKM Pengolahan Perikanan Ian Nurpatria Suryawan
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.v4i3.3086

Abstract

This study aims to obtain information on the influence of the selection system, training on employee performance mediated by communication in fisheries processing MSMEs. This type of research uses a descriptive quantitative approach and the method used is purposive sampling technique by distributing questionnaires to 59 MSME employees in fishery processing with a minimum working period of 2 years. The results of this study are the more selection systems, the lower the employee's performance. The more selection systems, the lower the communication, but not significantly. The more training, the less communication. The more training, the significantly increased employee performance. The more communication, the significantly increased employee performance. The selection system has no significant effect on employee performance if it is mediated by communication. Training has no significant effect on employee performance if it is mediated by communication.
The Effect of Service Quality and Price on Customer Satisfaction Kevin Indajang; Vivi Candra; Martin Yehezkiel Sianipar; Lenny Dermawan Sembiring; Sudung Simatupang
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.v4i3.3090

Abstract

Consumer satisfaction is the most dominant factor in meeting one of the needs of consumers and factors that can meet consumer satisfaction include service quality and price. Research conducted at Ayam Geprek Idola Pematang Siantar City, the results of the study with the help of SPSS found that the intrument of research variables had valid and reliable criteria. For the coefficient of determination, strong correlation results from service quality and price to consumer satisfaction and have a positive direction coefficient of service quality and price to consumer satisfaction. The results of the hypothesis found that service quality has a positive and significant effect on customer satisfaction, price also has a positive and significant effect on customer satisfaction. With good service quality and good and affordable prices, it will be able to generate customer satisfaction.
Factors Influencing Local Government Financial Performance Wiwik Andriani
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.v4i3.3094

Abstract

This study aims to examine: The effect of local revenue, balancing funds, and capital expenditures on the financial performance of local governments. The population in this study were all local governments in West Sumatra Province, which consisted of 19 regencies and cities. The sample in this study amounted to 19 districts/cities. The data analysis techniques are descriptive statistics, multiple regression analysis, classical assumption test, hypothesis test, and R square test. The results showed that: regional income has a negative effect, the balanced fund has no effect, and capital expenditure has no impact on the financial performance of local governments.
Bankcrupty Analysis of Manufacturing Companies Registered on the Jakarta Islamic Index (JII) Based on the Altman Z-Score Method for the 2019-2021 Period Sohibi Putri Siregar; Nurlaila Nurlaila
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.v4i3.3127

Abstract

When costs exceed income, one of the most frequent issues a firm faces is bankruptcy. Analyzing the index of income and spending is crucial for a business to avoid bankruptcy. The goal of this study is to examine manufacturing businesses that are listed on the Jakarta Islamic Index (JII) that have filed for bankruptcy between 2019 and 2021. Using a population of 30 manufacturing enterprises that are registered on JII, this study employs a quantitative descriptive research design. Next, three sample companies—PT Indofood CBP Sukses Makmur Tbk, PT Unilever Indonesia Tbk, and PT Kalbe Farma Tbk—were collected using the purposive sampling approach utilized in this study. The data analysis approach employs five variables with the Altman Z-score method. The study's findings indicate that PT Indofood CBP Sukses Makmur Tbk has faced significant financial difficulties in the last period (2021). Later, PT Unilever Indonesia Tbk, which was also dealing with severe financial issues, experienced the same scenario. This firm, in contrast to PT Kalbe Farma Tbk, is regarded as safe because it has no issues with its financial situation.
Pengaruh Resesi Ekonomi Global 2023 bagi Perpajakan di Indonesia Erma Wulan Sari; Mareta Putri Hapsari; Nadiva Arti Salsabila
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.v4i3.3145

Abstract

The warning of the emergence of a global recession in 2023 is the center of attention for all countries in the world. The issue of recession is reinforced by the many financial institutions in the world that have joined the call for this recession issue. This issue stems from the many financial institutions in the world that increase interest rates to reduce inflation. Many economic observers are of the opinion that Indonesia is far from a recession, but that does not mean that the global economic recession will not have an impact on Indonesia, especially in the area of ​​taxation. The purpose of this study is to describe the development of research on the threat of a 2023 global recession for taxation in Indonesia. This study uses a qualitative approach with a literature review. This research looks at the condition of taxation in Indonesia due to the global recession. The results of the study show that the threat of a global recession has an impact on taxation in Indonesia. Factors that can affect the global recession are the Covid 19 Pandemic which requires every country to make various policies that affect world economic conditions, the Russian and Ukrainian wars also have a significant impact where the food supply chain is cut off which causes food supplies to decrease while the demand for goods increases hence inflation. In addition, the challenge of climate change will also greatly affect state finances, the economy, and people's welfare. The threat of a global recession will have an impact on economic growth so that it will affect tax revenues in Indonesia. There are several strategies that can be used by the State of Indonesia to face the threat of a 2023 Global recession, namely by maintaining the effectiveness of the implementation of the HPP Law, exploring potential by extensification and intensification to strengthen the tax base and increase taxpayer compliance, providing fiscal incentives or funds sourced from the State Budget for activities strategic economy that has a strong multiplier effect on the economy, optimizing taxation through strengthening supervision and law enforcement, efforts to increase tax revenues by paying attention to people's purchasing power, and ensuring fiscal consolidation.
Pengaruh Faktor Eksternal dan Internal Terhadap Kinerja Pelaku UMKM Budidaya Rumput Laut di Kota Bontang Ilham Akbar Amor; 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.v4i3.2974

Abstract

The purpose of this study was to find out whether there is an influence from internal factor variables and external factors on business performance in seaweed cultivation SMEs in Bontang City. This research is quantitative research with data collection using a questionnaire. The number of respondents used was 30 respondents who were selected using purposive sampling with the criteria of being registered at the office of industry, trade, cooperatives, and SMEs in Bontang City. The testing in this study uses the SPSS output and the data analysis technique used is through validity testing, reliability testing, classical assumption testing, multiple linear regression analysis testing, and hypothesis testing. The results of this study are that internal factor variables have a positive and significant effect on Udsha performance, external factors have no influence on business performance, and internal factor variables and external factors have a positive effect simultaneously on business performance. The r square value obtained where internal and external factors can explain the performance variable as much as 55.2% while 45.8% is explained by other variables.
Pengaruh Pajak Daerah, Dana Perimbangan, Pendapatan Asli Daerah, dan Belanja Modal Terhadap Kinerja Keuangan Kabupaten/Kota Rangga Pangestu
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.v4i3.2745

Abstract

This study aims to determine the effect of local taxes, balance funds, local revenue, and capital expenditure on thefinancial performance of the district/city government of North Sumatra province. This research was conducted in the district/city of North Sumatra province. This type of research in this study uses an associative approach using quantitative data. The population in this study are 33 districts in North Sumatra and the Sample Districts in Figures in North Sumatra Province for 2018-2020 are available at the Central Statistics Agency. Data collection in this case, the researcher obtained research data from the Regency in Figures of North Sumatra Province where the data is available at the Central Bureau of Statistics. The results of the analysis show that local taxes and capital expenditures have no effect on financial performance. conversely, balancing funds have a negative effect on financial performance, and local revenue has a positive effect on financial performance.
Penyelenggaraan Jaminan Produk Halal Pasca Pengesahan Undang-Undang Cipta Kerja Dan Implikasinya Terhadap Pelaku Usaha Mikro Di Provinsi Banten Muhammad Abduh; Isti Nuzulul Atiah
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.v4i3.3061

Abstract

The presence of the Job Creation Law in several articles provides provisions and implementation tools in implementing Halal Product Guarantees. Considering this rule is a new rule, it is also necessary to describe the implementation, impact and optimization of BPJP after post-provision in order to convince consumers and micro and small businesses actors to fully implement the provision. This research uses a descriptive qualitative research type. Descriptive qualitative methods adjust opinions between researchers and informants. The results of this research include explaining that the implementation of the Halal Product Guarantee after the Job Creation Law can be seen from the shorter time for inspections, halal testing and determination of fatwas. The Job Creation Law provides for a self-declaring mechanism for micro and small business accompanied by provisions for assistance by Halal Product Process (PPH) assistant. The impact of halal certification for micro business actors in Banten Province is a universal obligation for business actors to carry out halal certification, and the economic impact for many micro business actors in Banten Province is felt by the cheaper certification fees.

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