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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 571 Documents
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Pengaruh Gaya Kepemimpinan ,Kompetensi Manajemen Sumber Daya Manusia dan Transparansi Terhadap Akuntabilitas Pengelolaan Keuangan Dana Kastanya, Mensy Otelyo; Ipijei, Irene
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.v5i4.5130

Abstract

The Influence of Leadership Style, Human Resource Competency and Transparency on the Accountability of Village Fund Financial Management in Jagebob District. This research aims to determine (1) the influence of leadership style on village fund accountability (2) the influence of human resource competency on accountability (3) the influence of transparency in village funds on accountability (4) the influence of leadership style, human resource competency and transparency on management accountability village funds. This type of research is quantitative, the sample in this research is the entire community which is part of the total population which can provide 60 data. The sampling technique is simple random sampling (simple sample). Data collection was carried out by filling out research questionnaires. For data analysis, descriptive statistical analysis was used with the help of statistical analysis tools, namely SPSS Version 22 IMB. The results of statistical testing, namely reliability tests for all variables, are reliable because Cronbach's alpha (α) value is > 0.70, namely accountability 0.891, leadership style 0.810, competence 0.819, and transparency 0.843. Partial testing was 448,046> Ftable, namely 2.03 with a value of 0.000<0.05. The determination test was 95.8% with the influence of other variables being 4.2%. The partial test of all variables was accepted with a value of count <ttable for each leadership style variable 3.233<0.003, HR competency 2.249<0.000, and transparency 4.354<0.042. The regression test is that the leadership style variable (X1) is 0.142, competence (X2) 0.146, and transparency (X3) 0.260 on accountability (Y) with a significant value smaller than 0.05. The results of the research can be concluded that (1) leadership style has a positive effect and significant impact on village fund accountability (2) human resource competency has a positive and significant impact on accountability (3) transparency has a positive and significant impact on accountability (4) leadership style, human resource competency, and transparency have a positive and significant impact on accountability in managing village funds.
Pengaruh Debt Financing, Equity Financing Non Performing Financing Terhadap Profit Expense Ratio Pada Bank Situmorang, Nurul Utami; Atika, Atika; Yanti, Nur Santri
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.v5i4.5180

Abstract

The aim of this research is to determine the influence of the level of Debt Financing (DF), Equity Financing (EF), and Non-Performing Financing (NPF) on the Profit Expense Ratio (PER) at Bank Muamalat in Indonesia. This type of research is quantitative research. A quantitative approach is an approach that emphasizes testing theories or hypotheses through measuring research variables in numbers and analyzing data using static procedures and systematic modeling. The results of this research indicate that partially the Debt Financing variable does not have a significant effect on the Profit Expence Ratio at PT. Bank Muamalat in 2018-2022. The results of this research indicate that partially the Equity Financing variable does not have a significant effect on the Profit Expence Ratio at PT. Bank Muamalat in 2018-2022. The results of this research show that partially the Non Performing Financing variable has a significant effect on the Profit Expence Ratio at PT. Bank Muamalat in 2018-2022. The results of this research show that simultaneously the variables Debt Financing, Equity Financing, and NPF have a significant effect on the profit expense ratio at PT. Bank Muamalat in 2018-2022.
Moderasi Sales Growth terhadap Penghindaran Pajak di Perusahaan Sektor Energi Mediaty, Mediaty; Usman, Asri; Khaerany, Rizky; Arman, Rifqah Zakiyah; Tandilino, Charles
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.v5i4.5196

Abstract

In management accounting practice, companies have the ability to choose accounting policies to improve the company's financial performance. Some schemes transfer pricing between affiliates and profit management using discretionary accrual methods. Both of these practices are used to optimize post-tax profits. The study aims to analyze the impact of transfer pricing and profit management moderated by sales growth on tax avoidance practices of energy sector companies listed on the Indonesian Stock Exchange. The research method used is a descriptive method with data analysis techniques i.e. moderated regression analysis using purposive sampling so that the number of samples used is 43 companies registered on Indonesia Stock Exchange in the period 2021-2023. In this study it was found that sales growth reinforces the negative influence of transfer pricing on tax avoidance practices. The next research finds that sales growth does not moderate the influence of profit management on tax avoidance practices carried out by companies. Moreover, without sales growth moderation, transfer pricing and profit management have no significant influence on tax avoidance practices.
Pengaruh Gerakan Sadar Halal dan Pengetahuan Produk Pada Gaya Hidup Halal Terhadap Keputusan Pembelian Gen Z Azizah, Qurrotul; Dzikrulloh, Dzikrulloh
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.v5i4.5207

Abstract

Further research is needed given the inconsistencies to test and confirm the findings of previous research results and to get answers to the influence of new variables is the purpose of this research. Online questionnaires were distributed as part of the quantitative methodology of this study. Purposive sampling was the method used to draw the sample. 100 respondents participated in filling out the questionnaire distributed in East Java. For data processing, structural equation modeling, or SEM, was adopted. The structural model test (outer model) is the analysis test that is employed. It includes convergent validity, the Average Variance Extracted (AVE) value, discriminant validity, a reliability test, and an inner model that includes direct effect and indirect effect hypothesis testing. The research findings show that the halal conscious movement positively and significantly influences purchasing decisions, both directly with p-values of 0.000 ≥ 0.050 and indirectly with p-values of 0.014 ≥ 0.050. Product knowledge positively and significantly influences purchasing decisions, both directly with a p-value of 0.013 ≥ 0.050 and indirectly with a p-value of 0.014 ≥ 0.050. In addition, the halal lifestyle with p-values of 0.001 ≥ 0.050 positively and significantly influences purchasing decisions, while for the halal conscious movement with p-values of 0.000 ≥ 0.050 and product knowledge with p-values of 0.000 ≥ 0.050 also positively and significantly influences the halal lifestyle.
Pengaruh Computer Knowledge dan Persepsi Kemudahan Pada Akuntansi Terkomputerisasi dengan Moderasi Pemahaman Pasaribu, Mhd Husein; Astuty, Widia; Pasaribu, Mhd Hasan; Rahayu, Sri; Suginam, Suginam
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 1 (2024): August 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i1.5110

Abstract

In this modern era, the use of technology is common and has become a necessity for the wider community This cannot be denied, as technology serves as a means to help humans complete tasks more efficiently and effectively The benefits of technology are also felt by small and medium-sized business owners, especially in their efforts to develop their businesses through the implementation of information technology in their business processes Despite the ease of using technology in financial management, some still prefer traditional financial management methods Through this issue, this research is designed to determine whether computer literacy and perceptions of ease, moderated by accounting understanding, can influence the adoption of computerized accounting by small and medium-sized business owners. The research focuses on UMKM actors domiciled in the city of Medan, specifically in the Medan Denai sub-district, with a total of 84 UMKM respondents The method used in this research is quantitative method with data collection technique in the form of questionnaire distribution The research results obtained through statistical data processing using SmartPLS software version 3.2.9 with partial path analysis technique show that the Perception of Ease variable has a significant positive influence on the implementation of computerized accounting in UMKM organizations with a value of 0.000 (less than 0.05), but the computer understanding variable actually shows a non-significant positive influence with a value of 0.802 (greater than 0.05) on the implementation of computerized accounting. The Accounting Understanding variable also cannot moderate the influence given, whether it is on the computer understanding variable or the perception of ease, with a value of 0.269 (greater than 0.05) for the influence of computer understanding, and 0.173 (greater than 0.05) for the influence of ease perception
Looking for the Best Asset Class: Cryptocurrency, Gold or Stocks? Laksana, Reksha
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 2 (2024): November 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i2.5117

Abstract

Cryptocurrency is a fast-growing asset class that is the talk of the town around the world. In less than 15 years, the cryptocurrency market capitalization was recorded at more than 1 trillion dollars. This research was conducted with a comparative descriptive approach aimed at comparing the return, risk and performance of bitcoin, gold and BCA shares. The data used is the daily closing price of bitcoin, gold (xau-usd) and BCA shares from 2013-2022. In the observation period 8742 data were obtained. The sampling technique of this research is saturated sampling, the return variable is assessed by realized return, risk is assessed by standard deviation, and performance measurement by the Sharpe method. Researchers conducted normality and homogeneity tests and then used the Kruskall-Wallis test. The results showed that the return of bitcoin, gold and BCA shares did not have a significant difference but the risk and performance of bitcoin, gold and BCA shares had a significant difference. Interesting findings that were successfully obtained were the results of the Kruskall-Wallis ranking showing that the average return of BCA shares had the highest position compared to bitcoin and gold, but BCA shares had a risk rating in second place after bitcoin while gold was in third place. The best performance is achieved by bitcoin in the first rank, BCA shares in the second rank and gold in the last position.
Analisis Perilaku Konsumen Muslim dalam Penggunaan Layanan Digital Banking Syariah: Studi Literatur Hardyansah, Rommy; Issalillah, Fayola; Darmawan, Didit; Khayru, Rafadi Khan; Arifin, Samsul
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 1 (2024): August 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i1.5145

Abstract

This study aims to analyze the effect of digital literacy and sharia literacy on the level of adoption of Islamic digital banking services and identify barriers faced by Islamic banking to meet Muslim consumer expectations of product innovation and service security. The approach used is a literature study by reviewing various scientific articles, books, and reports related to the topic. The findings show that digital literacy and sharia literacy are the main factors influencing the adoption of Islamic digital banking services. Digital literacy helps consumers understand technology, while sharia literacy improves understanding of the halalness of financial services. The combination of the two creates stronger trust in Islamic digital banking services. However, there are some significant barriers, such as the low level of digital and sharia literacy among certain communities, technological limitations in Islamic banking, and regulations that do not support innovation. In addition, consumer concerns about the security of digital services and the lack of Islamic financial education reduce consumer confidence. These barriers are exacerbated by the lack of investment in technology development and product innovation in the Islamic banking sector. This study concludes that digital and sharia literacy are essential elements to increase the adoption of Islamic digital banking services. The results of this study provide insights into the importance of overcoming these barriers to support the development of digital Islamic banking services and increase financial inclusion among Muslim consumers.
Pengaruh Literasi Keuangan dan Lingkungan Bisnis terhadap Kinerja Bisnis (Survei pada UMKM) Nuraini, Reny; Mardikaningsih, Rahayu
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 1 (2024): August 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i1.5217

Abstract

Digitalization is an economic trend indicated by a wide open market network, the emergence of many entrepreneurs, and various innovations that require MSMEs to have competitive advantages. The achievement of MSMEs being able to compete requires various strengths that are currently still a challenge for MSME actors. The capital needed and the quality of human resources as an important concentration of an MSME pay attention to business performance can run well. The description of this objective is to determine the contribution of managerial skills factors to business performance positively and significantly. The second objective is to determine the contribution of financial literacy factors positively and significantly to business performance. This method is a quantitative descriptive type with a survey category. Data analysis was carried out using multiple linear regression with a sample involving 100 MSME actors in Sidoarjo based on sample determination using purposive sampling. This finding proves the positive and significant contribution generated by managerial skills to business performance. Another finding, business performance is influenced by the effects of financial literacy positively and significantly. The limitation of this study is that the respondents involved can reach a larger sample range.
Exploring the Shariah-Compliant Hotel Market: Meeting the Needs of Muslim Travelers Singgalen, Yerik Afrianto
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 1 (2024): August 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i1.5525

Abstract

This study explores the dynamics of guest preferences and satisfaction within the context of Sharia-compliant hospitality, using data from 445 verified reviews at The Sahira Hotel. Employing a descriptive-analytic methodology, the research utilizes visitor data extracted from Agoda’s review platform, focusing on room preferences, stay duration, and satisfaction ratings. The dataset was systematically filtered, cleaned, and categorized to ensure relevance and accuracy before conducting qualitative and quantitative analyses. Key findings reveal significant trends in visitor demographics and preferences. Families with young children and teenagers strongly preferred spacious accommodations, particularly the Family Deluxe Triple, accounting for over 35% of such bookings. In contrast, solo travelers, representing 20% of the dataset, favored functional and affordable options like the Deluxe Twin. Ratings analysis revealed the Deluxe Twin as the most highly rated room type, receiving over 40% "Exceptional" ratings. Short stays dominated the data, with 60% of guests staying for one night, emphasizing the importance of high-quality service for transient visitors. The study also underscores the significance of cultural and religious considerations, such as Halal-certified amenities and gender-sensitive spaces, in enhancing guest satisfaction. By aligning operational strategies with these insights, the findings provide actionable recommendations for optimizing marketing efforts, improving service delivery, and ensuring consistent guest satisfaction. This research contributes to the broader discourse on integrating cultural sensitivity with modern hospitality practices, offering a pathway for sustainable growth in the competitive halal tourism market.
Evolution and Research Trends of QRIS: A Bibliometric Analysis on the Implementation of Digital Payment Standard in Indonesia Suginam, Suginam
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 1 (2024): August 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i1.5531

Abstract

The Quick Response Code Indonesian Standard (QRIS) has emerged as a key initiative in advancing the digitalization of payment systems in Indonesia. However, literature on its implementation, challenges, and impact on the digital payment ecosystem remains scattered and insufficiently structured. This study aims to identify trends, patterns, and research directions related to QRIS through a bibliometric analysis. Bibliographic data were collected from leading databases such as Scopus, covering relevant publications up to 2024. The analytical approach includes bibliometric techniques such as co-occurrence analysis, co-authorship analysis, and visualization using tools like Bibliometrix and Biblioshiny. The study reveals that QRIS adoption focuses on financial inclusion, payment efficiency, and technological adaptation in the MSME sector. Additionally, significant research trends highlight institutional collaboration and contributions from researchers in developing countries. The findings indicate that QRIS holds substantial potential to drive digital transformation; however, challenges such as technological infrastructure, digital literacy, and regulatory frameworks remain major barriers. This study provides strategic insights for policymakers, academics, and industry players to strengthen QRIS implementation comprehensively. Consequently, it is expected to serve as a foundation for further research exploring the role of QRIS in building an inclusive and sustainable financial ecosystem.

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