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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 571 Documents
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Peningkatan Kinerja UMKM Perempuan: Literasi Keuangan, Pengelolaan Keuangan dan Kualitas Laporan Keuangan Rahmawati R; Nur Vadila Putri
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.v5i2.4616

Abstract

The purpose of this research is to analyze the influence of financial literacy on financial management and the quality of financial reports; financial management on the quality of financial reports and the performance of women-led SMEs; the quality of financial reports on the performance of women-led SMEs; financial literacy on the performance of women-led SMEs through financial management and the quality of financial reports; and financial management on the performance of women-led SMEs through the quality of financial reports, specifically focusing on Women-led SMEs in the city of Parepare, South Sulawesi Province. The research design and approach employed in this study is a non-experimental design with a quantitative research approach. The location of this study is in the city of Parepare, South Sulawesi Province, with the population being all female Micro, Small, and Medium Enterprises (MSMEs) operators in Parepare. The total sample consists of 80 women-led MSMEs in Parepare. The data analysis technique involves path analysis using AMOS version 22 for data processing, along with the Sobel test. The research findings indicate that: 1) Financial literacy has a positive and significant influence on financial management, the quality of financial reports, and the performance of MSMEs. This implies that improved financial literacy enhances financial management, higher-quality financial reporting, and improved performance of women-led MSMEs. 2) Improved financial management significantly impacts the enhancement of the quality of financial reports and the performance of women-led MSMEs. 3) The quality of financial reports also has a positive and significant influence on the performance of women-led MSMEs. 4) Financial literacy indirectly has a positive and significant impact on the performance of women-led MSMEs mediated by financial management and the quality of financial reports. 5) Financial management also indirectly has a positive and significant impact on the performance of women-led MSMEs through the quality of financial reports.
Analisis Kinerja Keuangan Pada Industri Pertahanan Setelah Penambahan Penyertaan Modal Negara (PMN) Purbaningrat, Bagaskara Wahyu; Deksino, George Royke; Sudiarso, Aries
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 3 (2024): February 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i3.4716

Abstract

Law of the Republic of Indonesia Number 16 of 2012 on Defense Industry, Article 51 paragraphs 1 and 2, states that the government can inject capital as an investment for the development and increase in production capacity of the Defense Industry owned by the state. One of the state-owned Defense Industry entities is PT PINDAD. State Capital Participation (PMN) is a government investment in State-Owned Enterprises (BUMN) or Limited Liability Companies (PT) with the aim of increasing business capacity and capital structure. Although ideally the financial performance of BUMN improves after receiving PMN, in reality, some BUMN still incur losses. This research is conducted to examine the impact of PMN on the Defense Industry, especially PT PINDAD. This quantitative study uses numerical data from 2014-2019 with horizontal analysis to compare the financial ratios of PT PINDAD during that period. The results showed an improvement in the company's financial condition after receiving PMN, this can be seen from the increase in graphs and trends after 2015 and a significant increase in 2017 because in 2017, PT PINDAD received cash in the amount of Rp. 1,009,025,941,823, but in 2015 there was a decrease in several ratios, due to the disbursement of PMN at the end of the year which requires an appropriate allocation policy.
Analisis Pengaruh Ekspor, Impor, Kurs, Investasi, dan Belanja Negara Terhadap Pertumbuhan Ekonomi di Indonesia Martinus, Titan; Budiman, Johny
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 3 (2024): February 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i3.4728

Abstract

Economic growth is an important indicator in calculating and analyzing a country's development progress. This research aims to test and analyze how important export, import, currency, investment and government spending factors are to economic growth in Indonesia. This research uses secondary data with data in the form of time series originating from several official websites of Indonesian government inst. The data management method uses panel data regression with a fixed effect approach in the 2018-2022 time period with calculating total 60 data within quarter every year in 2018-2022. The results of this research show that the variables exports, investment and state spending have a significant effect on economic growth, while the import and currency variables do not have a significant effect on economic growth.
Pengaruh Biaya Operasional Pengiriman dan Pendapatan Terhadap Kinerja Keuangan N, Nurmuthmainna; Idris, Rabihatun; Tangngisalu, Jannati; Ikbal, Muhammad
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 3 (2024): February 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i3.4729

Abstract

This study aims to analyze the influence of delivery operational costs and revenue on the financial performance of PT Sulawesi Mitra Rajawali. The company operates in the logistics and delivery sector in Sulawesi, Indonesia. Financial data from previous years were analyzed to evaluate the impact of delivery operational costs and revenue on the company's financial performance. The research method used is multiple linear regression analysis. The analysis results indicate that delivery operational costs have a significant impact on the company's financial performance, with an increase in operational costs negatively affecting profitability. On the other hand, revenue has a significant positive influence on financial performance, where an increase in revenue enhances the company's profitability. The findings of this research can provide valuable insights for the management of PT Sulawesi Mitra Rajawali in decision-making related to controlling delivery operational costs and increasing revenue to improve the company's financial performance. Additionally, this research can also serve as a reference for similar companies in the logistics and delivery industry facing similar challenges in managing operations and optimizing their revenue.
Pengaruh Karakteristik Perusahaan dan Auditor terhadap Keterlambatan Audit dengan Kualitas Audit sebagai Variabel Moderasi Susanto, Androni; Serly, Serly; Karen, Karen
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 3 (2024): February 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i3.4762

Abstract

This research was conducted to determine the influence of company and auditor characteristics on audit report lag, moderated by audit quality. The population in this study is all consumer cyclicals and non-cyclicals sector companies listed on the IDX for the period 2018 to 2022. Purposive sampling technique is one of the techniques used when determining the sample, and there are 151 entities that meet the criteria that have been determined with a period of five years, so the number of samples produced was 755 samples. Then there are 74 outlier data that will be deleted, so the total 681 samples were tested in this research. The Moderating Regression Analysis (MRA) method was used to analyze the data in this research. The results of this research indicate that audit committee effectiveness, auditor reputation, accounting complexity, and financial condition do not significantly influence audit report lag. Profitability has a significant negative effect and audit tenure has a significant positive effect on audit report lag. Audit quality unable to moderate the influence of the independent variable on the dependent variable.
Determinasi Faktor dalam mempengaruhi Kinerja Sistem Keuangan Desa (SISKUEDES) Nst, Anggi Pratama; Malikhah, Ikhah; Aulia, Yurika
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 3 (2024): February 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i3.4958

Abstract

The research aims to analyze the factors that influence the Performance of the Village Financial System (SISKEUDES) in Tanjung Pura District, Langkat Regency in terms of the variables Quality of Village Apparatus, User Involvement, Top Management Support and Supporting Facilities. Research Methods in research use an Associative Approach. The population in this research is all village officials in Tanjung Pura District who use the SISKUEDES application. The sample in the research was 3 people consisting of the Village Head and Head of Financial Affairs and Financial Affairs Staff in 18 Villages, totaling 54 respondents. Data Collection Techniques Use Questionnaires which are distributed to Respondents for 1 day. The research results simultaneously show that the Quality of Village Apparatus, User Involvement, Top Management Support and Supporting Facilities have a positive and significant effect. Meanwhile, partially, the research results show that the quality of village apparatus, user involvement and supporting facilities have a positive and significant effect on SISKEUDES performance. Top Management Support has no effect on SISKEUDES Performance.
Analisis Transparansi dan Akuntabilitas Pengelolaan Dana Zakat Yayasan Dana Sosial Khumairoh, Dzurorin; Rahman, Taufiqur
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 4 (2024): May 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i4.5002

Abstract

This research is motivated by several studies stating that transparency and accountability in the management of zakat funds have a positive correlation with the trust of the muzakki. However, understanding regarding the effectiveness of fund utilization, program sustainability, and openness in reporting is still limited. This study aims to fill this gap by analyzing these aspects to provide a comprehensive overview of the implementation of transparency and accountability in the management of zakat funds at LAZNAS Yayasan Dana Sosial Al-Falah Surabaya. The method used is descriptive analysis, data collected through semi-structured interviews, documentation, and observation. Data analysis techniques in this study involve data reduction, data presentation, and conclusion drawing processes. The research results show that Yayasan Dana Sosial Al-Falah Surabaya has successfully implemented the principles of transparency and accountability. Transparency is evidenced by the ease of accessing all information regarding financial reports and implemented programs. Meanwhile, in terms of accountability, Yayasan Dana Sosial Al-Falah Surabaya demonstrates compliance with the procedures for preparing financial statements in accordance with the principles of the Financial Accounting Standards (PSAK) 109.
Pengaruh Biaya Lingkungan, Kinerja Lingkungan, dan Kepemilikan Asing Terhadap Kinerja Keuangan Perusahaan Wicaksono, Crescentiano Agung
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 4 (2024): May 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i4.5066

Abstract

The food industry is not only responsible for providing food resources but also has significant impacts on the environments. This article discusses the challenges faced by companies in the food subsector in balancing global food needs and environmental sustainability. This research uses a research method with purposive sampling technique to identify samples for companies in the food and beverages sub-sector. The number of food and beverage sub-sector companies registered on the IDX for the 2016-2021 period is 29 companies, and 7 companies that meet the research criteria. The analysis results show that environmental performance does not affect financial performance, while environmental costs and share ownership negatively affect financial performance. Simultaneously, environmental performance, environmental costs, and share ownership affect financial performance. The research results can be a reference for companies in general dan food and beverage sub-sector companies in particular in making decisions related to environmental aspects in an effort to increase financial profits for the company.
Pengaruh Penghindaran Pajak dan Leverage Terhadap Nilai Perusahaan yang Terdaftar di BEI Astuti, Ratna Puji; Murwani, Ani Sri; Erdi, Tio Waskito; Tjandra, Ronowati
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 4 (2024): May 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i4.5076

Abstract

This research describes the results of research that investigates the effect of tax avoidance and leverage on company value in companies listed on the BEI (Indonesian Stock Exchange) using data from 2020 to 2022. Company value is measured using Tobin's Q while tax avoidance is proxied by the Cash Effective Tax Rate (CASH ETR). Using data from 81 companies or 243 observations, selected through the purposive sampling method. The data testing method used is multiple linear regression analysis. Based on the results of the t test on the first hypothesis, the effect of tax avoidance on company value has a significance value of 0,204 > 0,05 and the second hypothesis on the effect of leverage on company value has a significance value of 0,00 < 0,05. The study finds evidence that tax avoidance has no effect on company value, while leverage has an effect on company value. Simultaneously, tax avoidance, and leverage have a significant effect on company value.
Analisis Penerapan Standar Akuntansi PSAK 4 dalam Pengungkapan Laporan Keuangan Konsolidasi Indarti, Wanti; Damayanti, Novia; Uzliawati, Lia
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 4 (2024): May 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i4.5116

Abstract

This research was conducted by the author with the aim of finding out several important aspects related to PT Perusahaan Kertas Tjiwi Kimia Tbk, especially matters that focus on share ownership analysis and disclosure of consolidated financial statements in accordance with the provisions of Statement of Financial Accounting Standards 4 (Revised 2009). The research method used in this research is a qualitative approach with the application of descriptive and comparative analysis techniques. Through this approach, an in-depth understanding is obtained regarding the level of compliance of PT Perusahaan Kertas Tjiwi Kimia Tbk with PSAK 4 in preparing consolidated financial statements, including disclosure of share ownership, net profit, interest expense, dividend distribution and the company's overall financial performance. . The analysis results obtained in this research show that the company has complied with the standards set out in PSAK 4. In this context, the consolidated financial statements presented by PT Perusahaan Kertas Tjiwi Kimia Tbk can be considered to meet the accounting requirements and standards applicable in Indonesia.

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