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
 37   38   39   40   41 
Media, Market Sentiment and Startups IPO: Study of Initial Return in Indonesia Stock Market Meliana Meliana; Yunieta Anny Nainggolan
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.v5i1.3804

Abstract

This study seeks to investigate the impact of media and market sentiment on IPO initial returns in the Indonesian Stock Exchange from 2017 to 2022. With a prevalent occurrence of low IPO offering prices, initial price jumps on the first day of trading, and subsequent long-term price drops demands a robust explanation. While numerous studies have examined the impact of firm’s internal factors on IPO performance, these studies primarily concentrated on firm-level issues. By incorporating startups' dummy variable, we have placed particular emphasis on exploring the impact of the increasing number of startup firms' IPOs on the initial return. Given the increasing proliferation of IPOs among firms, our study aims to delve into their impact on initial returns by incorporating a dummy variable into our analysis, focusing on how these particular firms influence the initial return dynamics. Multiple linear regression analysis are used, with control variables namely pre-IPO financial performances, Underwriter reputation dummy and COVID-19 Year dummy. Results show the level of pre-IPO media coverage and herd behavior level have a significant effect on initial return, while 30 days pre-IPO market volatility negatively affects initial return. However, 30 days pre-IPO investor sentiment has a positive but non-significant impact. Additionally, the result reveals that the startup IPOs tend to have higher initial return, reflected by a positive and significant relationship with the initial return. Future research endeavours can expand the scope by conducting similar analyses across multiple countries, such as those within the ASEAN region or other developing nations with comparable characteristics in their capital markets to Indonesia. This broader approach would provide valuable insights into the IPO dynamics within a wider context
Pengaruh Keputusan Investasi PerusahaanTerhadap Kinerja Perusahaan Dengan Arus Kas Sebagai Variabel Moderasi Hermanto Hermanto; Andrew Andrew
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.v5i1.3810

Abstract

This study aims to provide assistance on the relationship between investment decisions and company performance in food and beverage subsector companies with cash flow as a moderating variable. The data for this study utilizes information on food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) for 5 research year periods, from 2018 to 2022 with the amount of information used, namely 40 data from 8 food and beverage subsector entities after using purposive sampling. Samples with secondary data types. The results of the study show that there is a positive influence from most of the investment decision proxies used, namely the growth rate of total assets, CAPTA, and the investment index have a positive effect on ROA as a proxy for company performance and there is a negative effect of fixed asset growth rates on ROA. Cash flow was able to strengthen the CAPTA and the investment index and weaken the growth rate of total assets and growth rate of total assets. The results of disclosing the variable growth rate of total assets, CAPTA, and investment index can be used as a consideration in making investment decisions that can improve company performance.
Pengaruh Partisipasi Masyarakat, Tata Kelola Terhadap Efektivitas Pengelolaan Dana Desa Dengan Akuntabiiitas Sebagai Intervening Defi Purnamawati Saragih; M Firza Alpi
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.v5i1.3842

Abstract

The purpose of this research is to test and prove that community participation and village fund management affect the effectiveness of village fund management through accountability in managing village funds in the Serjadi sub-district. In this study, the population is village government in multi-purpose sub-districts. Serba Jadi District is one of the Districts in Serdang Bedagai Regency. The sample in this study were 10 villages, each village using 4 respondents with a total of 40 respondents. The sampling technique in this study used a purposive sampling method, namely that each element in the population does not provide the same opportunity to be selected as a sample. The data collection method in this study was carried out by survey method to obtain primary data by way of interviews, questionnaires, with the data analysis technique used, namely path analysis which is an analytical tool to answer the problem formulation and at the same time prove the research model. This study uses the Partial Least Square (PLS) data analysis method. The results of the analysis show that community participation has no significant effect on the effectiveness of village fund management, community participation on village fund management accountability has no significant effect, village fund governance has no significant effect on village fund management effectiveness, village fund governance on village fund management accountability has a significant effect, village fund management accountability has a significant effect on village fund management effectiveness, community participation through accountability has no effect on village fund management effectiveness, village fund governance through village fund management accountability has a significant effect on village fund management effectiveness. This shows that if the participation by the community and governance of village funds with accountability for managing village funds is higher, the effectiveness of managing village funds is also better, but if it is the opposite, the effectiveness of managing village funds is also not good.
Pengaruh Social Media Marketing Instagram, Kualitas Pelayanan Dan Brand Image Terhadap Keputusan Pembelian Pada Labricca.Id Reza Adi Yudanto; Tuti Wediawati
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.v5i1.3877

Abstract

This study aims to examine the influence of Social Media Marketing Instagram, service quality, and brand image on purchasing decisions at Coffee Shop Labricca.Id in Samarinda. This research used a quantitative approach with a survey technique using a questionnaire distributed to 100 consumer respondents, both male and female, who have made purchases at Coffee Shop Labricca.Id more than once. The sampling technique used was purposive sampling based on the Slovin formula. The collected data were analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis tests. The results of the analysis show that Instagram social media marketing, service quality, and brand image have a positive and significant influence on purchasing decisions at Coffee Shop Labricca.Id in Samarinda. These findings indicate that effective use of Instagram social media marketing, providing good service quality, and building a positive brand image can enhance consumer purchasing decisions at Coffee Shop Labricca.Id. The practical implication of these findings is that Coffee Shop Labricca.Id needs to pay attention to and improve their social media marketing strategies, service quality, and brand image to enhance consumer purchasing decisions.
Pengaruh Kepemilikan Asing dan Nilai Tukar Terhadap Keputusan Transfer Pricing Pada Perusahaan Manufaktur Fathinus Syafrizal
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.v5i1.3883

Abstract

This study aims to examine the effect of foreign ownership and exchange rates on transfer pricing decisions in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The type of research used in this research is quantitative with a quantitative descriptive approach. The data used in this study is secondary data in the form of audited financial reports in the form of annual reports of manufacturing companies that are contained in Indonesia Securities for 2017-2021. The data analysis method used is a quantitative analysis method that is measured on a numerical scale or numbers. The results of this study are first, foreign ownership does not affect the company's transfer pricing decisions. These results indicate that foreign controlling shareholders do not use their control rights to instruct management in carrying out transfer pricing. Second, that the exchange rate has no effect on the company's transfer pricing decisions. The average sample company exchange rate is -18.62%, meaning that many sample companies experience exchange rate losses or in other words changes in exchange rates do not affect the company's transfer pricing decisions. Therefore, the second hypothesis is rejected.
Pengaruh Celebrity Endorser, Brand Image dan E-WOM Terhadap Keputusan Pembelian Produk Somethinc Series Serum Dinda Noer Pratiwi; 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.v5i1.3885

Abstract

This study aims to determine whether there is a significant influence of celebrity endorsers, brand image and electronic word of mouth both simultaneously and partially on purchasing decisions for consumers of Somethinc Series Serum products with research locations in Samarinda, precisely at Mulawarman University. This research was conducted with a quantitative approach through associative methods using a Likert scale. The sampling technique used was a nonprobability sampling technique with a sample of 100 respondents from Mulawarman University students using a questionnaire to be distributed and this study used the Statistical Package for The Social Science (SPSS). This study partially states that the celebrity endorser variable has no significant effect on purchasing decisions for consumers of Something Series Serum products. The brand image variable has a significant effect on consumer purchasing decisions for Somethinc Series Serum products and electronic word of mouth has a significant effect on consumer purchasing decisions for Somethinc Series Serum products among Mulawarman University students. However, simultaneously celebrity endorser, brand image and electronic word of mouth have a significant effect on consumer purchasing decisions for Something Series Serum products. The test results for the coefficient of determination with a value of 0.778, which means that the magnitude of the influence of celebrity endorser, brand image and electronic word of mouth variables on purchasing decisions is 77.8%, while the remaining 22.2% is influenced by other factors not included in the study This
Pengaruh Sektor Perbankan Syariah dan Pasar Modal Syariah terhadap Financial Deepening di Indonesia Iir Tsamrotur Rofa; Maryam Batubara; Nurul Jannah
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.v5i1.3901

Abstract

The purpose of this research is to analyze aspects that influence financial deepening in Indonesia. The variables used in this study are ThirdParty Funds (DPK), Financing, Corporate Sukuk, State Sukuk for Financial Deepening in Indonesia. The analysis was carried out using monthly data published by Bank Indonesia and the Financial Services Authority in the study period from January 2018 to December 2022. The method of analysis in this study was to use multiple linear regression. The regression model obtained with a value of 0.005 shows that the variables of ThirdParty Funds (DPK), Islamic Financing, State Sukuk, Corporate Sukuk simultaneously have an influence on Financial Deepening in Indonesia. Partially, this study shows that the value of 0.261 ThirdParty Funds (DPK) is not significantly affected by Financial Deepening, as is the case with Financing with a value of 0.851 Financing is not affected by Financial Deepening. The results of this study explain that Corporate Sukuk with a value of 0.001 has a significant effect on Financial Deepening, as well as for State Sukuk with a value of 0.046, which segmentally has a significant influence on Financial Deepening in Indonesia. Future researchers are expected to be able to add other independent variables that can affect financial deepening, seeing that there are still more than 40% of factors that influence financial deepening that come from outside the variables studied.
Pengaruh Kesadaran Wajib Pajak, E-Samsat dan Sanksi Terhadap Penerimaan Pajak Kendaraan Bermotor Puji Rahayu
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.v5i1.3922

Abstract

This study aims to determine the effect of taxpayer awareness, E-samsat and sanctions on motor vehicle tax revenue. This research was conducted at the Joint Office of Samsat II (Katang) Kediri Regency. The sampling technique used in this study is incidental sampling. The sample used in this study amounted to 100 respondents. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that taxpayer awareness affects motor vehicle tax revenue, E-samsat influences motor vehicle tax revenue, sanctions affect motor vehicle tax revenue, and taxpayer awareness, E-samsat and sanctions influence simultaneously (together) on motor vehicle tax revenue. This is known based on the results of the F test as follows: a significance value of 0.000 <0.05 and 0.000 <0.05 and an R Square value of 0.402 or 40.2% and 0.467 or 46.7% which means that the taxpayer awareness variable , service quality and sanctions have a simultaneous effect (together) on motor vehicle tax revenues of 40.2% and 46.7%.
Analisis Return dan Risk Portofolio Optimal Saham Syariah Berdasarkan Single Index Model Risa Berliana Putri; Farahiyah Sartika
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.v5i1.3946

Abstract

This study aims to determine what combinations of stocks can form an optimal portfolio using a single index model, to determine differences in the return and risk levels of portfolios formed using a single index model. The formulation of this research is What are the Islamic stocks that form the optimal portfolio using a single index model? and Is there a difference in the rate of return for portfolios formed using a single index model? This research uses quantitative methods with secondary data on Islamic stock prices obtained at the Jakarta Islamic Index. The research sample was taken using a purposive sampling method, with 30 population stocks during the study period so that 14 stock samples were obtained. share. Data analysis used by researchers is a single index model and independent T test. The results of the study using the single index model on Jakarta Islamic Index stocks with 14 samples can be obtained 5 stocks that are included in the optimal portfolio candidates and 9 stocks that are not included in the optimal portfolio candidates and there is a difference in returns that are included in the candidates and those that are not included in the portfolio candidates according to a significance value of 0.000 < 0.05. Meanwhile, there is no difference in stock risk between the risks that enter the candidate and those that do not enter the portfolio according to a significance value of 0.282 <0.05.
Pengaruh Penerimaan Pajak dan Dana Alokasi Umum (DAU) Terhadap Kemampuan Belanja Pemerintah Sebelum Covid-19 Hermi Oppier; Hendri D Hahury; Izaac T Matitaputty; Amin Ramly
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.v5i1.3973

Abstract

This research aims to determine the effect of tax revenue and the General Allocation Fund on the spending ability of the Ambon City government prior to the COVID-19 pandemic, using a 10-year period data from the Regional Government Budget of Ambon City obtained from the Ministry of Finance of the Republic of Indonesia, Directorate General of Fiscal Balance available online. The data collected was in the form of annual reports, with a total of 10 annual financial reports of Ambon City. The data was analyzed using classical assumption analysis and multiple linear regression analysis. The results show that both partially and simultaneously, the Regional Tax and General Allocation Fund have a significant effect on the capital expenditure of the Ambon City government. In other words, the higher the Regional Tax and General Allocation Fund, the higher the capital expenditure of the Ambon City government. This condition indicated that the Ambon City was still heavily reliant on the central government transfers. In fact, the Ambon City government should be able to optimize the sources of Local Own-Source Revenue and develop the region’s potential, such as the tourism sector, so that it could be independent in financing the regional economic development. This finding is also supported by the results of testing the coefficient of determination, where the R-square value is 0.951096 (95.1%), suggesting that the Regional Tax and General Allocation Fund could explain 95.1% of the capital expenditure of the Ambon City government, while the remaining 4.9% could be explained by other variables not included in the study.

Page 39 of 60 | Total Record : 597

 37   38   39   40   41 

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