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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)
ISSN : -     EISSN : 2685869X     DOI : -
Core Subject : Economy,
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
Articles 597 Documents
Effect of Advertising and Product Innovation on the Performance of MSMEs During The Covid-19 Pandemic: E-Commerce as the Moderator Kustiadi Basuki; Ari Soeti Yani; Cheeny Eillen
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 4 (2023): May 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i4.3234

Abstract

The background of this research is that some business operators have practiced or used e-commerce in their business activities, namely, in the Sunter Agung Village, North Jakarta. This research aims to identify the effect of advertising and product innovation on the performance of MSMEs during the Covid-19 pandemic with an e-commerce moderator. Advertising and Product Innovation are the independent variables and the performance of SMEs as the dependent variable in this research. In this research there is also a moderating variable, namely E-Commerce. Procedure for analyzing information using SmartPLS. The population in this research is MSMEs in the Sunter Agung Village, North Jakarta. Respondents in this study were taken using purposive sampling and produced 100 respondents. The analytical method in this study uses path analysis. The research results show that advertising has a positive and significant effect on MSME performance, product innovation has a positive and significant impact on MSME performance, E-commerce has a significant positive effect on MSME performance. Next, advertisements moderated by E-commerce have a negative and significant impact on the performance of MSMEs. Conversely, Product Innovation moderated by E-commerce has a positive and significant impact on the performance of MSMEs.
The Analysis of Macroeconomic and Microeconomic Factors in Non-Performing Financing of Sharia Bank in Indonesia Yolanda Fransiska; Pani Akhiruddin Siregar
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 4 (2023): May 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i4.3250

Abstract

This study aims to analysis of macroeconomic and microeconomic factors in non-performing financing of Sharia Bank in Indonesia. Inflation and the BI7DRR are macroeconomic factors. CAR and BOPO are indicators of microeconomic factors. NPF is a problematic financing indicator. Research methods with quantitative methods described in multiple linear regression analysis models. The population is obtained from the Bank Indonesia and Financial Ratios of Sharia Commercial Banks through the Sharia Indonesia Banking Statistics of the Financial Services Authority. The data is secondary in the form of monthly data for the period January 2018 to November 2022, so that a sample of 59 data was obtained for further analysis. Sampling techniques nonprobability by means of purposive sampling. The results of the study are as follows: (1) The estimation model shows an R2 value of 0,738 which represents the value of the coefficient of determination. This means that 73,80% of the dependent variable variation is able to be explained by the independent variables in this model. The remaining 26,20% is explained by other causes that are not included in the model; 2) The regression model on the independent variable simultaneously influence the dependent variable, so that the independent variable regression model can be used to predict the dependent variable; and (3) This research produced output that the influential and significant ones are Inflation and BI7DRR as macroeconomic factors that can be used to analysis non-performing financing of Sharia Bank in Indonesia. This research also produced an output that CAR and BOPO have no influential as microeconomic factors that cannot be used to analysis non-performing financing of Sharia Bank in Indonesia. Although CAR and BOPO the results are significant.
Analisis Kinerja Perbankan Syariah 2018-2022 Dengan Menggunakan Pendekatan Islamicity Performance Index Solatiah Nasution; Pani Akhiruddin Siregar
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 4 (2023): May 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i4.3264

Abstract

This study aims to analyze the financial performance of Indonesian Sharia Peranakans for the 2018-2022 period using the Islamicity Performance Index approach. CAR, BOPO, and NPF are the financial ratios which are the variables that will be examined, and the Profit Sharing Ratio is the financial ratio of the Islamicity Performance Index which will be analyzed for its performance. The formulation of this research is: How is the Performance of Indonesian Sharia Banking for the 2018-2022 period using the Islamicity Performance Index Approach? and whether there is an influence of CAR, BOPO, and NPF financial ratios on the Profit Sharing Ratio. This study uses a quantitative research method with secondary data in the form of financial reports obtained from the Sharia Banking Statistics of the Financial Services Authority (SPS OJK). The results of the research analysis that has been carried out, it can be seen that the financial ratios of CAR, BOPO, and NPF affect the Profit Sharing Ratio, where this profit sharing ratio is one of the main objectives of Indonesian Islamic Banking. The recommendation for this researcher is that it is better for Indonesian Islamic Banking to further increase the PSR ratio or profit sharing so that it is important to identify the extent to which a bank has achieved its goals, because the large acquisition of profit sharing for Islamic banks will later become an advantage for the bank itself.
The Influence of E-Samsat Program, Mobile Samsat, Taxpayer Satisfaction and Tax Socialization on Motor Vehicle Taxpayer Compliance Wibowo, Ferry Setyo; Whetyningtyas, Aprilia; Handayani, Retno Tri
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 4 (2023): May 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i4.3278

Abstract

This research aims to identify the effect of e-Samsat, mobile Samsat programs, taxpayer satisfaction and tax socialization on motor vehicle taxpayer compliance. The theory used in research is the Theory of Planned Behavior and the Technology Acceptance Model theory. This research was attempted at the Grobogan SAMSAT Office with a total population of 532,303 taxpayers. The size of the illustrations is calculated using the slovin formula so that 406 illustrations in 2021 must be taxed. The procedure for determining illustrations uses accidental sampling. Collecting information in this study using primary data. Distribution of questionnaires and information analysis method used is a multiple linear regression analysis. The research results show that the e-samsat, mobile samsat and mandatory satisfaction programs have a positive effect on motor vehicle tax compliance while tax socialization has no effect on motor vehicle tax compliance.
Peran Mediasi Efikasi Diri Pada Pengaruh Ekosistem Kewirausahaan Terhadap Niat Berwirausaha Kalangan Santri Banyuwangi Raka Malik Azid
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 4 (2023): May 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i4.3304

Abstract

The increase in the unemployment rate in Banyuwangi Regency is caused by a lack of job opportunities. So that entrepreneurship is the best choice in overcoming the lack of jobs. This study intends to examine the effect of the entrepreneurial ecosystem on students' entrepreneurial intentions both directly and indirectly with self-efficacy as a mediating variable. This research is included in the type of quantitative research using an explanatory research approach. Data was collected through an online questionnaire survey using a Google form which was distributed to Darussalam Blokagung students. The hypothesized relationship was tested with data collected from 259 respondents with a sampling technique using the Isaac and Michael formula. The Analysis Tool uses SmartPLS 3.0. The results of the study prove that the entrepreneurial ecosystem influences students' self-efficacy positively and significantly. Entrepreneurial ecosystem and partial self-efficacy have a direct effect with a significant positive direction on entrepreneurial intentions. Furthermore, this study found that self-efficacy has a mediating effect in a significant positive way between the entrepreneurial ecosystem and entrepreneurial intentions. The findings of this study have several practical implications for the management of the Darussalam Blokagung Islamic Boarding School in entrepreneurship education. This study also contributes to the emerging literature on the entrepreneurial ecosystem, self-efficacy and entrepreneurial intention.
Pengaruh Pengaruh Kualitas Produk, Brand Ambassador dan Iklan Terhadap Keputusan Pembelian Produk MS Glow Retna Nur Rahmahyanti; Ana Noor Andriana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 4 (2023): May 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i4.3309

Abstract

This study aims to determine the effect of product quality, brand ambassadors, and this advertisement both simultaneously and partially on purchasing decisions on MS Glow products with research locations in Samarinda City. The data analysis technique used was multiple linear regression analysis and the sample in this study was 41 respondents. Sampling was carried out using a saturated sampling technique with the total population used as a sample with the criteria of being domiciled in the city of Samarinda and having purchased MS Glow products. The results of this study partially indicate that the product quality variable has no significant effect on purchasing decisions on MS Glow products. The brand ambassador variable has no significant effect on purchasing decisions for MS Glow products. Advertising variables have a significant effect on purchasing decisions for MS Glow products. Simultaneously product quality, brand ambassadors, and advertising have a significant effect on purchasing decisions for MS Glow products. The test results for the coefficient of determination with a value of 22.9% where the ability of the independent variables in this study, namely product quality, brand ambassadors, and advertisements together can influence the purchasing decision of MS Glow products and the remaining 77.1% can be influenced by other variables not examined in this study.
Financial Leverage, Firm Size, Company Age, and Earning Persistence: Evidence From Indonesia Sinta Setiana; Bram Hadianto
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 4 (2023): May 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i4.3311

Abstract

Everlasting earnings are needed for the firms to continue their business, and it becomes an expectation for the stakeholders, such as creditors, shareholders, and managers. Therefore, this study intends to prove the determinants of these earnings persistence. At least three factors are available based on the literature review: financial leverage, firm size, and company age. To make the study focus, it treats financial leverage as the primary variable, and the others become the control. By utilizing the quantitative design based on statistical testing, this study attempts to answer this issue. This study uses the firms in the infrastructure, utilities, and telecommunication sectors in the Indonesian capital market as the population and samples, the probability of t-statistic in the regression model to examine the prearranged hypotheses to achieve this destiny. Once analyzing the data from 2016 to 2019 of 25 companies taken by the simple random sampling technique, this research demonstrates that financial leverage and company age negatively influence this persistence; however, company size exhibits a positive impact. Based on the primary relationship evidence, this study suggests that firms reduce debt levels to avoid future failure, technical insolvency, and bankruptcy. Therefore, they can create earnings persistence from their managed business.
Pengaruh Literasi Keuangan Terhadap Minat Berinvestasi Saham Pada Mahasiswa Dwi Pertiwi Anggraini; Suginam Suginam; Joli Afriany; Maringan Sianturi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 4 (2023): May 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i4.3313

Abstract

Investment is often interpreted as an activity of setting aside some funds to be placed in investment vehicles with the hope of reaping economic value in the future. Lack of knowledge about stocks in students also causes a lack of interest in investing. The purpose of this study is to determine the effect of financial literacy on the interest in investing in stocks in students. The population in this study were all students of the Faculty of Economics and Business, Budi Darma University with a sample of 16 students who were taken randomly. The data collection technique in this study was to use a questionnaire. And the data analysis technique used by doing a simple regression analysis. The results of this study partially state that financial literacy has a positive and significant effect on the interest in investing in students. It can be seen that the tcount value for the financial literacy variable is 3,386 > ttable 1,761 and a significant value of 0.005 <0.05, then Ho is rejected and Ha is accepted.
Rasio Keuangan Terhadap Profitabilitas dengan Nom dan Gwm Sebagai Pemoderasi Rasio Keuangan Perbankan Azhar Shafiin; Ahmad Amir Aziz; Sanurdi Sanurdi; Herawati Khotmi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 4 (2023): May 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i4.3365

Abstract

The Profitability Ratio is the primary ratio in measuring the achievement of banking performance. Several other ratios, such as CAR, FDR, BOPO, and NPF, influence the profitability ratio. This study examines and analyzes the effect of the Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Operating Expenses to Operating Income (BOPO), and Non-Performing Financing (NPF) on the profitability of PT. Bank NTB Syariah with NOM (Net Operating Margin) and Reserve Requirement (Minimum Statutory Reserve) as moderating. This quantitative research wants to reveal the effect of financial ratios on profitability. The data is from the PT Bank NTB Syariah publication report from 2019 to 2021. The data analysis technique in this study used Partial Least Square (PLS). The results showed that CAR, BOPO, and NPF did not have a significant and negative effect on ROA, shown by P-Value Values of 0.212, 0.505, and 0.360, respectively. In contrast, FDR had a significant and positive effect on ROA, indicated by P-Value Values of 0.000. For moderator variables, GWM and NOM have no significant effect in moderating FDR and BOPO variables, indicated by P-Value Values of 0.988 and 0.589, respectively.
Analisa Kelayakan Investasi Proyek Moda Transportasi Masal Light Rail Transit (LRT) Jabodebek Rocky Francis Hunila; Suryo Utomo; Niluh Gede Annila Pradyani
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 4 (2023): May 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i4.3376

Abstract

This journal aims to analyze the feasibility of investing in mass transportation development project in Indonesia, specifically LRT Jabodebek project using Capital Budgeting method. The author conducted an investment feasibility analysis using four Capital Budgeting methods, which consist of Payback Period (PP), Net Present Value (NPV), Profitability Index (PI), and Internal Rate of Return (IRR). In addition, there is also a sensitivity analysis to measure the impact of important variable changes on the analysis results. The analysis results show that the LRT Jabodebek project is a feasible project to continue, which indicated by PP duration of 22.59 years, NPV above 11 trillions rupiahs, PI of 1.42, and IRR of 8.09%. Sensitivity analysis shows that LRT Jabodebek project is still in the feasible category after being recalculated by applying several scenarios. This journal is expected to have significant implications for decision-makers and stakeholders in the public transportation investment sector in Indonesia.