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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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Pengaruh Jumlah Uang Beredar, Ekspor, Impor dan Inflasi Terhadap Produk Domestik Bruto Cahyani Islamiah
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.v5i2.4347

Abstract

This research aims to determine the effect of money supply, exports, imports and inflation on gross domestic product. The research method uses quantitative with secondary data. Sampling used purposive sampling. The sample used in this research is Central Statistics Agency data, www.statistik.kemendag.go.id and www.bi.go.id for the 2012-2020 period, totaling 36 months. The analysis used is Multiple Linear Regression Analysis. This research was assisted by the SPSS 26 program. The results of the research showed that the T test with the money supply variable t was calculated at 3.543>1.69726 t table so that the money supply variable had a positive and significant influence on gross domestic product. The calculated export variable t is 3.729>1.69726 t table so that the export variable has a positive and significant influence on gross domestic product. The import variable t count is 1.414<1.69726 t table so that the import variable has a negative and insignificant influence on gross domestic product. The t calculated inflation variable is 41.407>1.69726 t table so that the inflation variable has a positive and significant influence on gross domestic product. The variables of money supply, exports, imports and inflation together have an influence on gross domestic product.
Akuntabilitas dan Transparansi Laporan Keuangan Terhadap Keputusan Membayar Zakat dengan Kepercayaan Sebagai Variabel Intervening Sitti Marwa Kharie; Sahril R Torano
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.v5i2.4357

Abstract

The main objective of this research is to answer the problem formulation of whether transparency and accountability of financial reports influence payment decisions at Amil Zakat Infaq and Shaddaqah (LAZIS) institutions in Ternate City. This research was also conducted to test whether trust can be a moderating variable between transparency and accountability of financial reports and influencing zakat payment decisions. A quantitative approach was used to answer the research objectives. Primary data was collected by distributing questionnaires online and offline to muzaki, who pay zakat through LAZIS, which the government manages in Ternate City. A total of 185 samples were collected during the research period. Variance-based partial least squares structural equation modelling (PLS-SEM) was used for data analysis using SmartPLS. The research results show that trust is an essential variable influencing Muzaki's decision to pay zakat in LAZIS Ternate City with (β 0.558, t 9.671, p-value 0.000). Accountability is proven to influence Muzaki's trust with (β 0.271, t 3.641, p-value 0.000). Transparency was also proven to significantly influence Muzaki's trust with (β 0.185, t 2.523, p-value 0.012). An interesting finding from this research is that accountability and transparency do not directly influence the decision to pay zakat but have an indirect influence, namely through trust.
Persepsi Teknologi Informasi, Persepsi Kemudahan, Persepsi Kegunaan Terhadap Kepuasan Penggunaan E-wallet ShopeePay Andi Aulia; Tuti Wediawati
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.v5i2.4378

Abstract

This research aims to determine the influence of perceptions of information technology, perceptions of convenience, perceptions of usefulness on satisfaction with using the ShopeePay e-wallet, both simultaneously and partially. The sample in this study was 100 respondents and the data collection technique used a survey technique using a questionnaire. Sampling was carried out using a non-probability sampling technique which was used with purposive sampling. The research results show that simultaneously the variables perception of information technology, perception of convenience, perception of usefulness have a significant influence on satisfaction with using the ShopeePay e-wallet. Then, partially, the variable perception of information technology has a significant effect on satisfaction with using the ShopeePay e-wallet with a significance level of <0.001, the variable perception of convenience partially shows a significant effect on satisfaction with using the ShopeePay e-wallet with a significant level of 0.002, and the variable perception of usefulness partially shows that it has no significant effect on satisfaction with using the ShopeePay e-wallet with a significance level of 0.101. The large influence of perception of information technology, perception of convenience, perception of usefulness on ShopeePay e-wallet satisfaction is shown by the coefficient of determination of 0.615 or 61.5% where the ability of the independent variables in this research is perception of information technology, perception of convenience, perception of usefulness together. The same thing in explaining satisfaction with using the ShopeePay e-wallet as the dependent variable is 0.615 or 61.5%, while the remaining 38.5% is influenced by other variables outside the regression model of this research
Pengaruh Kesadaran Wajib Pajak Terhadap Preferensi Risiko Sebagai Variabel Moderasi Oktafiana Akmal; Zulia Hanum; Widia Astuty
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.v5i2.4389

Abstract

This stludy aims tlo examine andl analyze thle eflfect of taxplayer awarelness, tax klnowledge anld tax sanctions on individual talxpayer compliance with risk preference als a modlerating variablle at KPlP Pratama Medan Timur. The compliance rate of individuall taxpayers lat KPP Plratama Timur will decrease in 2022 by 85%. The type of research in this study is associative quantitative using data collection techniques with survey methods using questionnaires at KPlP Prlatama Mleldan Timur lJl. Suklamulia lNo. 17 A , Kelc. Medan Maimun, Indlonesia The methodl of deterlmining the slample with the slovin formula. The population of this research is 150,440 ltaxpayers while the rlesearch samplel is 100 relspondents. The data is processed using the SElM method wlith the help lof the Smart PLS alnalysis tool. Tlhe results of thlis study ilndicate that: (1) Taxlpayer awarenelss, tax knowledge and tax sanctions affect taxpayer compliance; (2) Risk preference does not moderate thel influence lof taxpayer lalwareness on taxplayer compliance and Risk preference moderates the influence of tax knowledge and tax sanctions on taxpayer compliance. For this reason, lit is hoped thatl KPP Pratamal Medan Timurl will further increase taxpayer awareness beyondl the ldesired standards so thatl later it willl be ablel to influencel taxpayers tol increase taxpayer lcompliance.
The Effect of Sharia Financial Literacy, Perceived Usefulness, Perceived Ease of Use on Online Waqf Decisions Muhamad Nahid; Nihayatul Maskuroh; Wazin Wazin
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.v5i2.4423

Abstract

The potential for cash waqf in Indonesia is very large, but until now the collection of waqf funds is still not optimal. Online waqf in Indonesia is an alternative solution to this potential demand. Online waqf has its own challenges. Therefore, it is important for stakeholders such as nadzirs and the government to know the factors that influence people's interest in waqf. This study uses the Structural Equation Modeling (SEM) method with the subject of wakif studies in the Banten region. Then, the research sample was taken based on the accidental sampling technique. Data analysis was carried out with SmartPLS 3.0 software by analyzing the outer and inner models. This study found that the Islamic financial literacy variable and the perceived usefulness variable had no significant effect on trust with a t-count of 0.968 ≤ t-table 1.65, p-value 0.334 ≥ 0.1. Then, the trust variable has a positive and significant effect on the cash waqf decision variable with t-count 10.629 ≥ t-table 1.65, p-value 0.000 ≤ 0.1. This study found that the Islamic financial literacy and the perceived usefulness variable also has no significant effect on trust. Then the trust variable also has a positive and significant effect on the cash waqf decision variable. The results of this study found that the variables that have the greatest influence on endogenous variables (decisions) are trust compared to Islamic financial literacy, perceived benefits, and perceived ease of use. These results can be seen in the calculation of β the biggest trust variable followed by other variables, namely Islamic financial fraud on perceived benefits, and Islamic financial fraud on perceived ease of use. The results of this research can be used as input and add new perspectives for waqf management institutions that have online platforms.
Determinant Factors on Intentions to Purchase Imported Food Products with Halal Labels Nanah Sujanah; Jakaria Jakaria; Najmudin Najmudin
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.v5i2.4455

Abstract

This research aims to determine the influence of country of origin on intentions to purchase imported food products labeled halal and the influence of halal awareness on intentions to purchase imported food products labeled halal. The method used in this research is descriptive quantitative, with a population of the entire Serang City community. The sampling technique uses Ferdinand's theory, multiplying the overall indicators of all variables by a number between 5 and 10, based on the calculation results, a total of 110 samples/respondents for this research are obtained. The data collection technique uses a questionnaire. Data were processed using Smart PLS 3.2.9 software and analyzed using the structural equation modeling (SEM) method with a partial least squares (PLS) approach. The results of this research show that the Country of origin has a significant positive effect on the intention to purchase imported food products labeled halal. Halal awareness has a significant positive effect on the intention to purchase imported food products labeled halal.
Peningkatan Purchase Intention Dalam Peran e-WOM dan Celebrity Endorser Pada Produk Skincare Internasional Caroline Marninda; Erilia Kesumahati
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.v5i2.4465

Abstract

This research was conducted to determine the impact of e-WOM and celebrity endorsers in influencing purchase intention, which is consumer behavior in showing interest in purchasing international skincare brands mediated by brand awareness which focuses on the people of Batam City. The variables tested in this study include e-WOM, celebrity endorser, purchase intention, and brand awareness. This study tested 244 out of 267 respondent data with the help of the SmartPLS application. After the data was analyzed with the application, several tests were carried out to obtain the required research results. The results of the analysis state that e-WOM and celebrity endorsers can influence brand awareness positively as evidenced by the t-statistic value which reaches more than 1.96 and the p-value which is less than 0.05. E-WOM, celebrity endorsers, and brand awareness have also been proven to be able to influence purchase intention positively. The mediating role of brand awareness is proven to have a positive influence between the relationship between e-WOM and purchase intention. However, mediation by brand awareness does not have a significant influence on the relationship between celebrity endorsers and purchase intention, as evidenced by the t-statistic value which does not reach 1.96 and the p-value which is more than 0.05.
Pengaruh Konsentrasi Kepemilikan, Struktur Dewan Komisaris, dan Leverage Terhadap Risk Management Disclosure Syafira Ramadhea Jr; Dita Maretha Rissi; Ria Angriani; Dissa Elvaretta; Nurul Hafizah
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.v5i2.4473

Abstract

This study was conducted with the aim of collecting empirical evidence regarding the impact of (1) the level of concentration of share ownership on risk management disclosure, (2) the role of the board of commissioners structure in risk management disclosure, and (3) the level of leverage on risk management disclosure. The subjects of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. This research is quantitative and includes a population of 191 manufacturing companies listed on the IDX during the period. The research sample consists of 40 manufacturing companies selected by purposive sampling method. The data used in this study are secondary data derived from financial reports and annual reports of manufacturing companies. To test the hypothesis in this study, the multiple linear analysis method was used with independent variables including concentration of share ownership, the role of the board of commissioners, and the level of leverage, while the dependent variable was the level of risk management disclosure. The data was processed using SPSS for Windows software. The results showed that the role of the board of commissioners structure has a significant influence on risk management disclosure, while the concentration of share ownership and the level of leverage do not have a significant impact on risk management disclosure.
Pengaruh EPS, Suku Bunga, Tingkat Inflasi Terhadap Harga Saham Perusahaan Perbankan di BEI Desi Astika Rahmadonna; Tutut Dewi Astuti
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.v5i2.4476

Abstract

The aim of this research was to show knowledge about whether or not there is an influence of Earning Per Share, interest rates and inflation rates on the share prices of banking companies on the Indonesian Stock Exchange. All banking companies listed on the Indonesian Stock Exchange, of which there are 47 companies, will be used as the research population which will later be used in testing. In taking the sample, a purposive sampling method will be used, which after consideration is made according to the criteria, a sample of 34 banking companies is produced. In testing variables, analytical techniques are used, namely the classic assumption test which is divided into four, including: normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Multiple linear analysis will also be used, as well as a partial significance test (t test). The results obtained after conducting the research showed that after testing the three dependent variables, only Earning Per Share had a significant and positive influence on the share prices of banking companies listed on the Indonesian Stock Exchange. The test results show that the significance value of the Earning Per Share variable is 0.000 and has a positive beta value, the value states that the significance is smaller than the value of 0.05. Meanwhile, the interest rate and inflation rate variables have no influence on the share prices of banking companies listed on the Indonesian Stock Exchange. The test results show that the value of the significance of the interest rate variable is 0.372 and the value of the significance of the inflation rate variable is 0.706, both of which have significance values ​​greater than 0.05.
Pengaruh Retribusi Pelayanan Pasar dan Pelayanan Parkir Terhadap Pendapatan Asli Daerah dengan Inflasi sebagai Moderasi Diah Mulya Laksmi Leilani; Ika Wulandari
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.v5i2.4480

Abstract

Original Regional Income is a component of regional revenue that reflects the extent to which a region is financially independent. A region is required to develop the revenue potential in its area. On the other hand, the phenomenon of regional insensitivity in recognizing cultural potential and actual resources is often found, which results in suboptimal Regional Original Income. This research aims to determine whether there is an influence of market service levies and parking service levies on local revenue with inflation as a moderation in Purworejo district. The population in this study is all district/city government data in Central Java for 2020-2022. The sampling technique used was a nonprobability sampling method with a purposive sampling technique and data from the Purworejo district government for 2020-2022 was selected as the sample. The data analysis method used is moderated regression analysis (MRA). The data that has been collected is then processed using the SPSS analysis tool. The research results show that market service levies have a positive effect on local original income with a significance value of 0.047 < 0.05. Parking service levies have a positive effect on local revenue with a significance value of 0.047 <0.05. Meanwhile, inflation does not moderate the influence of the relationship between market service levies on local original income with a significance value of 0.136. And inflation does not moderate the influence of the relationship between parking service fees and regional original income with a significance value of 0.239. This shows that if the income from market service levies and parking service levies is higher, then regional original income will also be higher, but if it is the opposite, then regional original income will also be lower, meanwhile inflation is unable to influence the rise and fall of market service levies and parking service levies on income. native to the region.

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