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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 571 Documents
Pengaruh Layanan M-Banking, Religiusitas, dan Pengetahuan Perbankan Syariah Terhadap Preferensi Menabung Masyarakat Di Bank Syariah Dian Fajar Suryani; Mustapa Khamal Rokan; Nur Ahmadi Bi Rahmani
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.v5i1.4011

Abstract

This study aims to identify the effect of m-banking services, religiosity and knowledge of Islamic banking on the savings preferences of the people of Aceh Singkil at Bank Syariah Indonesia. This study uses primary data. The research method used is quantitative with data processing techniques multiple linear regression analysis, taking research samples with Simple Random Sampling as many as 102 respondents which are disseminated through questionnaires using an intermediary google form. The results of data processing on the coefficient of determination test (R2) is 0.697 or 69.7%. While the t test shows that the m-banking service variable (X1) has no significant effect on saving preferences with a negative t count -2.455 <t table 1.660 with a Sig. 0.016 <0.05. The religiosity variable (X2) has significant influence on saving preferences with t count 4.676 <1.660 with a Sig. 0.000 < 0.05. Islamic banking knowledge variable (X3) has significant and significant effect on saving preferences with t count 7.414 > 1.660 with a value of Sig. 0.000 < 0.05. The results of the data processing prove that simultaneously (test f) the three independent variables tested simultaneously have a positive effect on the dependent variable. This research has a positive impact on the tendency of people to determine their preferences for saving at Indonesian Sharia Banks in the Aceh Singkil district, meaning that it opens opportunities for banks to increase product/service introduction to the public.
Pengaruh Pembiayaan Jual Beli dan Pembiayaan Bagi Hasil Terhadap Laba Bersih Perusahaan Nuri Purnama Sari; Mutiah Khaira Sihotang
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.v5i1.4032

Abstract

The aim of the research is to determine the effect of Buying and Selling Financing and Profit Sharing Financing on the Net Profit of Bank Muamalat Indonesia. This research uses a quantitative approach. The research population is the Financial Report of Bank Muamalat Indonesia and the sample chosen is the Financial Report of Bank Muamalat Indonesia in 2009-2022 with 56 quarters (13 years) recorded. The data analysis technique used is multiple linear regression analysis. The results of this research show that directly the Adjusted R Square (R2) value of 0.237 has a significant and partial influence between Buying and Selling Financing on the Financial Performance of Bank Muamalat Indonesia. However, there was no partial influence of Profit Sharing Financing but there was a significant positive influence of Profit Sharing Financing on the Net Profit of the Bank Muamalat Indonesia Company. Even so, between these two variables simultaneously and significantly there is an influence of Buying and Selling Financing and Profit Sharing Financing on the Net Profit of the Bank Muamalat Indonesia Company. Future researchers are expected to be able to develop research related to other Islamic Bank Financial Reports.
Pengaruh Informasi Laba Kotor, Arus Kas dan Size Perusahaan Terhadap Return Saham Pada Perusahaan Manufaktur Tirza Oktovianti Lenggono; Elna Marsye Pattinaja; Dermawan Igo Kaimudin
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.v5i1.4065

Abstract

This study aims to empirically examine the effect of information on earnings, cash flow and company size on stock returns in manufacturing companies in the consumer goods industry sector listed on the Indonesian stock exchange. The source of data used in this study is secondary data through the website ww.idx.id where the population used in this study is 31 companies with a total sample of 155. Hypothesis testing uses multiple linear regression analysis models with SPSS tools. The results of this study indicate that the earnings information variable and the cash flow variable do not have a positive effect on stock returns with p-value moe than 0.05, while the firm size variable has a positive effect on stock returns with p-value of 0.05
Menganalisis Pengaruh Non-Performing Financing (NPF), Kewajiban Penyediaan Modal Minimum (KPMM), dan Financing to Deposit Ratio (FDR) Terhadap Cadangan Kerugian Penurunan Nilai (CKPN) pada Perbankan Syariah di Indonesia Irawati Irawati; Mutiah Khaira Sihotang
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.v5i1.4078

Abstract

This research aims to analyze the influence of NPF, KPMM, and FDR on CKPN on sharia banking in Indonesia. Research methods with quantitative methods described in multiple linear regression analysis models. The research population was sourced from the Financial Services Authority through Sharia Banking Statistics. This type of research with secondary data in the form of monthly data from 2017 to 2022 was then progressed with multiple regression analysis so that 72 data were obtained. The technique of nonprobability sampling by purposive sampling. The results of the study are as follows: (1) The estimation model shows an R2 value of 0,73 which represents the value of the coefficient of determination. This means that 73% of the dependent variable variation is able to be explained by the independent variables in this model. The remaining 27% 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 results in the output that NPF has an influential and significant effect on CKPN in sharia banking in Indonesia. This research also produced the results that KPMM and FDR have no effect and are not significant on CKPN in sharia banking in Indonesia.
Consumer Brand-Relationship and Privacy Concerns to Repurchase Intention in Online Shopping Application Nadia Anggraini Putri; Ira Fachira
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.v5i1.4087

Abstract

This study examines how the consumer relationship with a brand on repurchase intention after their data are leaked through online and able to be accessed by many people. This paper is proposing to analyze the concept of consumer brand-relationship about the consumer trust and consumer satisfaction and analyze the effect after consumer privacy concern towards their intention to repurchase it in the same online shopping application. This research was conducted using a PLS-SEM. The results finds that trust has no impact towards repurchase intention because the findings of its consumer have already lost their trust and put their concern about their privacy about their data first before do the repurchase intention in a brand and the others are have impact towards the purchase intention.
Pengaruh Pemanfaatan E-commerce terhadap Pemulihan Ekonomi Pasca Pandemi Covid-19 di Kota Pematang Siantar: Studi Kasus pada Pelaku UMKM Rizki Alfadillah Nasution; Ilham Syahputra Saragih
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.v5i1.4088

Abstract

The global spread of the Covid-19 pandemic has reached nearly all parts of the world, resulting in severe disruptions and instability within the global economic structure. The response to this phenomenon includes the implementation of Large-Scale Social Restrictions (PSBB), which significantly affects the Micro, Small, and Medium Enterprises (MSMEs) sector on a massive scale. MSMEs play a crucial role in the growth and development of Indonesia's economy. Considering this context, the primary objective of this research is to explore the contribution made by E-Commerce to the efforts of economic recovery for MSMEs in the aftermath of the Covid-19 pandemic in the region of Pematang Siantar City. The applied research methodology involves the collection of both primary and secondary data. Primary data is obtained through the distribution of questionnaires using both conventional and online methods. On the other hand, secondary data is gathered through an in-depth review of relevant scholarly literature and research journals related to the subject. This study is specifically conducted in the Pematang Siantar City region, North Sumatra, with a data collection period spanning 20 days. The findings of this study indicate that elements such as Income Growth (P=0.679), Increased Market Access (P=0.302), Product Innovation & Diversification (P=0.756), and Job Creation (P=0.294) do not have a significant impact on the process of economic recovery for MSMEs in the Pematang Siantar City region.
Pengaruh Kinerja Keuangan Terhadap Dividend Payout Ratio Pada Perusahaan Manufaktur Istikha Ruchitra Hayudirga Wasesa; Rina Br. Bukit Bukit
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.v5i1.4098

Abstract

The purpose of this research is to analyze the effect of financial performance such as Profitability, Leverage and Liquidity as well as the control variables namely Firm Size, Firm Age and Growth on the Dividend Payout Ratio (studies of manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021). This study has a total population of 171 companies. The sampling technique used was purposive sampling in order to obtain 45 companies to be studied. The type of data used is secondary data. The data analysis technique used is panel data regression analysis. The data obtained and collected is then processed using the Eviews12 application. The results showed that profitability had a significant positive effect on the dividend payout ratio. Leverage has no significant negative effect on the dividend payout ratio. Liquidity has no significant negative effect on the dividend payout ratio. Firm size has a significant negative effect on the dividend payout ratio resulting in a significance value of 0.0001 <0.05 with a t-statistic value of -4.033250. Firm age has no significant positive effect on the dividend payout ratio resulting in a significance value of 0.2275 > 0.05 with a t-statistic value of 1.549685. Growth has a significant negative effect on the dividend payout ratio which results in a significance value of 0.0115 <0.05 with a t-statistic value of -2.587665.
Analisis Strategy Interactive Marketing Pada Produk Tabungan Elemen IFAS dan EFAS Memanfaatkan Metode SWOT Husni Mubarok; Hendra Lesmana; Bayu Purnama Putra; Azizah Mursyidah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i2.3468

Abstract

Channeling funds in sharia marketing requires a very mature and accurate strategy because the sales strategy is a consolidated element of the business strategy for sharing the benefits of a management business entity. Actual trade strategy activities in achieving the goals of the institution can be carried out actively, clearly and logically about product brands in a turbulent business. The technique of collecting primary data and secondary data is a mixed method descriptive combination of quantitative and qualitative which aims to determine the elements of IFAS and EFAS by utilizing the SWOT method to determine company strategy. The results of research on PT BSI Tbk product elements IFAS functioning strategy strength opportunities 3.16 minimizing weakness opportunities strategy 2.77 in funding products have good potential in attracting new prospective customers supported by the development of modern market share supported by its sophisticated technology. The EFAS element uses a strategy of strength treaths 3.57 minimizes weakness strategies 3.18 makes it easy for customers to make transactions in cash or non-cash, in interacting marketing employees with customers must be well established and friendly, when customers ask for explanations that are easy to understand by these customers, in promoting and socializing funding products must be understood by ordinary people because there are still many people who do not understand sharia products, the majority of Muslims in Indonesia will be good at developing sharia trends.
Pelaksanaan Sustainability Report Berdasarkan GRI Standards Guidelines Pada Perusahaan Manufaktur di Indonesia Widya Ananda; Hafid Aditya Pradesa; Reni Wijayanti
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i2.4299

Abstract

The primary objective of this study is to conduct an analysis of sustainability reports based on the GRI Standard Guidelines among manufacturing companies listed on the Indonesia Stock Exchange (IDX). The study focuses on sustainability reports for the years 2019-2021, which were consecutively published on the official websites of the selected manufacturing companies. Employing a purposive sampling technique, a total of 21 manufacturing companies were included in the study, covering three distinct research periods, thereby resulting in the analysis of 63 data units. The research methodology involves descriptive statistics and utilizes quantitative content analysis methods. The findings of this study reveal that, during the 2019-2021 timeframe, none of the manufacturing companies listed on the IDX have provided comprehensive disclosure of all 89 GRI Standard indicator items in their sustainability reports. Furthermore, when categorizing the implementation levels of sustainability reports as "below average" or "above average," based on a comparison of the average index values among individual companies and all manufacturing companies, it is evident that larger-scale companies (with a market capitalization exceeding IDR 10 trillion) in the "above average" category have exhibited better adherence to sustainability reporting practices compared to smaller-scale companies (with a market capitalization below IDR 10 trillion). Additionally, the analysis indicates that the implementation of economic, environmental, and social aspects of sustainability reporting has shown steady improvement over the years among manufacturing companies. This suggests that while there has been progress, some companies are still not fully aligning with GRI Standards in their reporting practices.For future researchers, it is recommended to extend the analysis to cover a minimum of five reporting periods (years) to gain a more precise understanding of the evolving trends in sustainability reporting implementation. This expanded timeline will enable researchers to assess the progress made by companies in adapting their sustainability reports to conform with GRI Standards more accurately.
Determinan Mempengaruhi Kebijakan Hutang Perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia Wardah Diya Khumaira; Amrizal Amrizal; Masriyanda Masriyanda; Yofnedi Yofnedi; Sri Setia Ningsih
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i2.4345

Abstract

The aim of this research is to prove the influence of free cash flow, asset structure and sales growth on debt policy partially and simultaneously. The research design uses quantitative descriptive, the research variables consist of three independent variables, namely the free cash flow variable, asset structure variable, and sales growth while the dependent variable is debt policy. The research data is secondary data consisting of financial reports of food and beverage sub-sector companies from 2019 to 2022 which are listed on the Indonesian stock exchange. The sample collection technique uses purposive sampling technique. The research uses multiple linear regression analysis. The research results prove thatvariable The variable Variable Based on the results of the F test, the significance value is 0.000<0.05 and the calculated F is greater than F table 18.725>2.712, meaning that simultaneously free cash flow, asset structure and sales growth have a significant effect on debt policy. The magnitude of the influence of the three Independent variabel is 40.1%.