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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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Kinerja Keuangan pada Kantor Pusat KSP Kopdit Pintu Air Rotat Ditinjau dari ROI, ROA dan ROE Maria Viviana Nurak Lewar; Maria Goreti Mao Tokan; Yoseph Darius Purnama Rangga
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.v4i4.3436

Abstract

This study aims to determine the effect of ROA, ROE and ROI on financial performance. There are three independent variables, namely ROA, ROE and ROI, and the dependent variable is financial performance. The method used in this study is quantitative in associative form. The type of data in this study is time series data with a time period from 2016-2020. The source of financial statement data was obtained from the Head Office of KSP Kopdit Pintu Air Rotat. The analysis technique applied to this study is multiple linear regression. The analysis tool used is SPSS V.22. The results showed that the variable ROI, ROA and ROE had a positive and significant effect on profit growth. This is indicated by significant values of 0.004, 0.003 and 0.000 smaller than 0.05. While simultaneously ROI, ROA, and ROE have a positive and significant effect on profit growth with a significant value of 0.000.
Pengaruh Kreativitas Industri dan Pengembangan Kewirausahaan Terhadap Tingkat Kesejahteraan Pada Usaha Bordir Magfirah Magfirah; Sri Wahyuni; Idaryani Idaryani
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.v4i4.3438

Abstract

The purpose of this study was to analyze the effect of creativity and entrepreneurial development on the level of welfare of embroidery business craftsmen in Peusangan District, Bireuen Regency. In this study using primary data, namely embroidery business craftsmen in Peusangan District, Bireuen Regency with a total of 52 businesses. Data collection techniques using a questionnaire. The data analysis model used is multiple linear regression analysis. The results of the study stated that creativity affects the level of border welfare in Peusangan District, Bireuen Regency. Entrepreneurial development also influences the welfare level of embroidery business in Peusangan Dostrict, Bireuen Regency. This shows that border business craftsmen must have creativity that can be used to improve their welfare. On the other hand, the business must be developed considering that this factor also affects the welfare of the business. Creativity and entrepreneurship development are two things that must be done if the craftsmen want their welfare to be increased.
Peran Digitalitasi Ekonomi Untuk Membentuk Kemandirian Ekonomi Pondok Pesantren Abdulloh Majid; Heni Noviarita; Erike Anggraeni
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.v4i4.3441

Abstract

Economic developments have made various economic sectors enter the digital era. Various economic sectors, both on a macro and micro scale, are starting to use digital technology in carrying out their business activities. This is done in order to develop its business activities and survive in an increasingly complex market. Darul Muttaqin Al-Islami Islamic Boarding School is an Islamic-based educational institution which has a business unit and starts using digital technology. The purpose of this study is to look at the role of digitalization in the economic independence of Islamic boarding schools. The research method used is quantitative with research field research. The sampling method uses purposive sampling or sampling with criteria. The number of samples in this study was 100 samples with data collection methods in the form of questionnaires. The results of the study show that digitalization has an effect on economic independence at the Darul Muttaqin Al-Islami Islamic boarding school. This is evidenced by the value of tcount > ttable (5.874 > 1.29007) and the effect of economic digitalization of 37.9% on the economic independence of Islamic boarding schools. This situation shows that the importance of increasing digitalization in the Darul Muttaqin Al-Islami Islamic Boarding School given its positive benefits.
Bagaimana Harga Komoditas Unggulan dan Volume Ekspor Sumatera Selatan sebelum dan saat Pandemi Covid - 19 Emilda Emilda; Muhammad Bahrul Ulum; Roswaty Roswaty
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.v4i4.3445

Abstract

This research is not only aimed at analyzing whether there are significant differences in the price levels of world rubber and palm oil commodities, and the value of exports in South Sumatra. But also, to find out how the influence of world rubber and palm prices on export levels in South Sumatra. The data in this study are monthly data on world rubber prices, world palm prices, and South Sumatra's export values before the pandemic (January 2018 - February 2020) and data on world rubber prices, world palm prices, and South Sumatra's export values during the pandemic (March 2020 – April 2022). Data analysis techniques in this study used SPSS and Eviews. This study uses SPSS in conducting an independent sample t-test to find out differences in world rubber prices, world palm prices, and South Sumatra's export values before and during the pandemic. Meanwhile, to find out whether there is an effect of world rubber prices and world palm prices on export levels in South Sumatra, a multiple regression test was carried out using Eviews. The results of this study indicate that there are differences in world rubber prices, world palm prices, and South Sumatra's export levels before and during the Covid-19 outbreak. Based on the results of the regression test, world rubber prices have an effect on export levels in South Sumatra, while world palm prices have no significant effect on export levels in South Sumatra. However, world rubber prices and world palm prices simultaneously affect the level of exports in South Sumatra. The government is expected to be able to support the development of downstream rubber and palm oil processing industries in order to increase the added value of rubber and palm products, increase production of rubber and palm oil, and export activities.
Pengaruh Ukuran Kantor Akuntan Publik, Likuiditas, dan Profitabilitas Terhadap Audit Delay Mhd Hasan Pasaribu; Riva Ubar Harahap
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.3460

Abstract

This study aims to analyze the factors that affect audit delay in the form of KAP size, liquidity, and profitability. The type of research itself is associative with a sample of 17 property and real estate companies listed on the Indonesia Stock Exchange (IDX). The selection of this case is based on the pandemic conditions that hit the entire world in the period 2019 to 2021 where investment focused a lot on sectors that are more crucial than investment in property and real estate, so curiosity arose about the impact of the pandemic on this sector, especially in its changes. The research was conducted on the Indonesia Stock Exchange (IDX) located in the city of Medan so that it can be understood that the data used is secondary data / not raw data. The data used in this study is a time series covering 2019 to 2021 totaling 51 data. Data analysis analysis techniques use logistic regression analysis which includes Partial Model Significant Test, Simultaneous Testing (Omnibus). The results of the research conducted showed that: 1) The size of the KAP did not have a significant effect on the audit delay; 2) Liquidity has no significant effect on audit delay; and 3) Profitability does not affect audit delay, but all three simultaneously affect audit delay in property and real estate sector companies that have been listed on the Indonesia Stock Exchange.
Pengaruh Debt Default, Pertumbuhan Perusahaan, dan Solvabilitas terhadap Opini Audit Going Concern Mhd. Husein Pasaribu; Riva Ubar Harahap
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.3461

Abstract

Annual financial statements are a means of publication that can be used by every business management in informing the company's financial condition to interested parties, this is certainly needed to create transparency between business management and stakeholders in the community, including matters related to the receipt of going concern audit opinions issued by independent auditors. The purpose of this study is to analyze what factors can influence the going concern audit opinion seen in terms of debt default, company growth, and solvency owned by a company. With a sample of 26 companies engaged in property and real estate listed on the Indonesia Stock Exchange (IDX), this study will use a quantitative-associative approach with the analytical technique used is logistic regression analysis that utilizes supporting tools in the form of statistical software in the form of SPSS. This study will use time-series data where the period of years to be observed is from 2019 to 2021, thus the amount of data to be processed and analyzed will total 78 raw data. The results obtained in this study included 26 companies sampled in the study, 19 of which received a going concern audit opinion with determinants that influence it, including: 1) Debt default has no effect on the going concern audit opinion (significance value 0.196 (greater than 0.05)); 2) Company growth has no effect on the going concern audit opinion (significance value 0.646 (greater than 0.05)); and 3) Solvency affects the going concern audit opinion (significance value 0.023 (less than 0.05)). In addition, if analyzed together, the three determinants still do not show a significant influence on the going concern audit opinion variable, it can be seen from the significance value of 0.055 (greater than 0.05) in companies engaged in property and real estate listed on the IDX.
The Influence of Financial Literacy and Consumptive Behavior on Indebted Behavior of Housewives Siti Revina Agustine; Mardiana Mardiana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.3514

Abstract

The increase in economic development has led to a rise in household needs, particularly in consumptive and lifestyle aspects. Unfortunately, this trend often overlooks individuals' financial conditions, compelling them to rely on debt as a means to fulfill unmet needs. Consequently, this behavior becomes ingrained and habitual. This article aims to explore the impact of financial literacy and consumptive behavior on the indebtedness of housewives who generate their own income. To achieve this objective, the study adopts a descriptive quantitative approach. The target population consists of housewives residing in Purwodadi Village, Blimbing District, Malang City, who possess their own source of income and have incurred consumer debt. Probability sampling techniques, coupled with the Slovin formula, are employed to select the sample. Data analysis is conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 3.0 software. The analysis comprises both outer model and inner model analyses. The findings of this study reveal that financial literacy exerts a positive and significant influence on debt behavior. This is evidenced by a t-statistic value of 3.984, exceeding 1.96, and a p-value below 0.05. Similarly, consumptive behavior demonstrates a positive and significant impact on debt behavior, supported by a t-statistic value of 7.094, surpassing 1.96, and a p-value below 0.05. In conclusion, the research findings indicate that both financial literacy and consumptive behavior significantly contribute to the indebtedness of housewives with independent income. By understanding the implications of these factors, policymakers, financial institutions, and individuals can develop strategies to promote responsible financial management and mitigate excessive debt accumulation among this specific demographic.
Adopsi Belanja Online selama Pandemi Covid-19: Pengujian Model Unified Theory of Acceptance and Use of the Technology pada Generasi Z Felix Thaddeus Christianto; Rully Arlan Tjahyadi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.3594

Abstract

The COVID-19 pandemic has created a new reality in terms of shopping, including consumption patterns among Generation Z. The pandemic has shifted offline shopping to online platforms by leveraging technology. This research aims to examine the influence of the Unified Theory of Acceptance and Use of Technology (UTAUT) model on behavioral intention. This study also investigates the impact of COVID-19 fear on behavioral intention. The respondents in this study are from Generation Z, and the sample size consists of 259 participants. Data collection for this research is conducted using a questionnaire. Validity, reliability, and classical assumptions tests are performed prior to hypothesis testing. Hypothesis testing is done using multiple linear regression analysis. The results of this study indicate that the variables of performance expectancy, effort expectancy, social influence, facilitating conditions, as well as COVID-19 fear, collectively and partially, significantly influence behavioral intention. The recommendations for future researchers are to include a broader range of variables that may influence behavioral intentions beyond the variables examined in this study and to test the use behavior. Subsequent studies are expected to expand the geographical scope to encompass regions that may possess diverse cultures and characteristics in responding to technological advancements.
Pengaruh Kualitas Produk, Kualitas Layanan, Harga Terhadap Minat Beli Ulang Melalui Keputusan Pembelian Produk Thrifting Store Swoosh Muhammad Astrickosyah Daffa Pratama; Ana Noor Andriana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.3608

Abstract

The price offered is also not far from the price of new clothes but people's interest in buying is very high. This study aims to examine the impact of service quality, product quality, and price on purchasing decisions through repurchase intention to ensure the long-term sustainability of Thrifting Swoosh stores. This study applies a type of descriptive statistical quantitative approach. The number of samples is 100 respondents using the Lameshow formula method. Primary data comes from filling out questionnaires, and secondary data is obtained through documents or other individuals. The researcher analyzed the data using the Inferential Analysis Test of the Outer and Inner models, then carried out a Hypothesis Test using the t-test statistic. The results of this study, H1 stated that the product quality variable did not have a significant effect on purchasing decisions. H2 stated that the service quality variable has no significant effect on purchasing decisions. H3 stated that the price variable has a significant effect on purchasing decisions. H4 can be stated that the purchase decision variable has no effect on repurchase intention. It can be concluded that product quality has no significant effect on purchasing decisions. Service quality and price have no significant effect on consumer buying interest at Thrifting Swoosh stores.
Pengaruh Modal Kerja Usaha dan Kualitas Produk Bakso Terhadap Pendapatan UMKM Ayu Wandira; Vidya Fathimah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.3615

Abstract

The purpose of this research is none other than to find out the income level of Takasimurah fried meatball MSMEs in 2020-2022 by paying attention to business working capital and product quality. The benefit of this research is that both the community and MSME actors can consider the efforts to formulate a plan in determining decisions on working capital and product quality related to the achievement of income that MSMEs want to obtain. Research location on Jalan. Primary Source Medan Amplas District. The object of research is the financial reports and UMKM customers of Taksimurah fried meatballs. This research approach is descriptive quantitative. Descriptive quantitative research is a research method that shows the results of a collection of quantitative or statistical data such as an as-is survey. The test results obtained Tcount working capital 3.879 > Ttable 2.011 and Tcount product quality -0.337 <Ttable 2.011 thus for the partial only the working capital variable had a positive effect on the income variable, while the product quality variable had no effect on income. Then test F, Fcount is 6.533> from Ftable 4.79. shows that the variables (X1) and (X2) simultaneously (simultaneously) have a positive effect on income in MSMEs. Continuing the multiple linear test results of the variables x1 and x2 affect/give an impact of 46.4%.

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