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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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Penerapan Model UTAUT Untuk Mengetahui Minat Dan Perilaku Dalam Transaksi Pembayaran Menggunakan Mobile Banking Suginam, Suginam; Afriany, Joli; Sari, Dian Purnama; Wardayani, Wardayani
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.v6i2.5541

Abstract

Mobile Banking Channel or m banking is a facility provided by banks in the form of an application with various features to provide convenience in conducting financial transactions. One of the financial transaction features in addition to business needs is a non-business feature. This is to echo payments in the digital era as a banking commitment to support the steps of the government and stakeholders to increase public awareness to improve the economy. This study aims to test the influence of public interest and behavior on the interest and behavior of making payments using the m banking application online. This study uses a quantitative method, consisting of empirical data and obtained by filling out a questionnaire of 55 respondents from bank customers. The results of the study showed that performance expectancy, effort expectancy, facilitating conditions and social influence have a positive and significant influence on Use Behavior. Based on the results of the tests carried out, each P-Value of the variable is 0.000 which indicates that the P-Values ​​<0.05, therefore all hypotheses are accepted. That Performance Expectancy has a significant effect on Use Behavior, Effort expectancy has a significant effect on Use Behavior, Social influence has a significant effect on Use Behavior and Facilitating conditions have a significant effect on Use Behavior.
Prediksi Rasio Profitabilitas Bank Umum Syariah yang Terdaftar ISSI: Pendekatan Tren Kuadratik Putri, Filda Felisa; Dahruji, Dahruji; Rahman, Taufiqur
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.v6i2.6066

Abstract

This research aims to predict the profitability levels of Islamic Commercial Banks listed on the Indonesian Sharia Stock Index (ISSI) using a quadratic trend approach. The data sources are derived from the annual financial reports of PT Bank Syariah Indonesia Tbk, PT Bank Panin Dubai Syariah Tbk, PT Bank Aladin Syariah Tbk, and PT Bank BTPN Syariah Tbk spanning from 2019 to 2023. The approach applied in this analysis uses quadratic trend to predict Return on Assets and Return on Equity from 2024 to 2028. The forecasting results indicate a significant upward trend for both profitability ratios. ROA is expected to increase from 5.42 in 2024 to 12.98 in 2028, while ROE is projected to rise from 21.96 to 82,8 during the same period. This study concludes that Islamic Commercial Banks show very positive potential financial performance, with stable increases in ROA and ROE, indicating strong growth potential and significant improvement in financial performance in the coming years. These findings provide important insights that investors can consider when making investment decisions in publicly listed Islamic Commercial Banks in the Indonesian Islamic banking sector.
Analisis Kinerja Penjualan UMKM Melalui Keunggulan Kompetitif Dalam Konteks Pengunaan Digitalisasi Silaban, Pasaman; Silaban, Frederick Saroha; Steven, Orlando; Nababan, Youkki
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.v6i2.6104

Abstract

The COVID-19 pandemic has had a major impact on many industries, including the economy. Indonesia's economic and business sectors have been hit hard by the Covid-19 outbreak. Many micro, small and medium enterprises (MSMEs) are confused because their companies are hindered and cannot even develop. The position of MSMEs is considered very significant because this sector is not only a source of livelihood, but also provides direct and indirect employment opportunities to people with relatively low levels of knowledge and skills. The purpose of this study is to measure and examine the variable ability of usage of e-commerce, usage of QRIS, in increasing competitive advantage and will ultimately improve the sales performance of MSME players in Medan city. This type of research is descriptive quantitative. This study aims to describe or describe the factors that influence Competitive Advantage such as Usage E-Commerce, Usage QRIS (mediating variable), and Sales Performance (mediator variable). The research location is in Medan City. The research time starts in April 2024 to July 2024. The number of samples or respondents in this study were 150 respondents. Data analysis to answer the hypothesis proposed using the Partial Least Square (PLS) method with the help of SmartPLS software version 3. The results concluded that based on the hypothesis of the direct effect of usage of QRIS, positively and significantly predicts competitive advantage with a value of 0.001 <0.005 and also Usage of QRIS positively and significantly predicts Sales Performances with a value of 0.000 <0.005.
Pengujian Pengaruh Kepemilikan Institusional dan Ukuran Dewan Direksi Terhadap Penghindaran Pajak: Profitabilitas Sebagai Pemoderasi Adityaputra, Stephanus Andi
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.v6i2.6144

Abstract

Indonesia's Tax Ratio for the last 5 years (2019-2023) is still below 11% due to the low level of tax compliance, one of which is caused by the high practice of tax avoidance. Institutions as shareholders of the company and the board of directors as a component of corporate governance play an important role in tax avoidance practices. This study aims to examine the effect of institutional ownership and the size of the board of directors on tax avoidance moderated by profitability. Through the purposive sampling method, 68 research samples were obtained from coal sub-sector mining companies listed on the Indonesia Stock Exchange from 2021 to 2023. The research methods used are descriptive statistical analysis, classical assumption testing, simple linear regression, and Moderated Regression Analysis. The conclusion of the results of this study is that the coefficient value of institutional ownership in its influence on tax avoidance is -0.244 with a significance value of 0.084 (greater than 0.05) so that institutional ownership has a negative but insignificant effect on tax avoidance, while the coefficient value of the size of the board of directors in its influence on tax avoidance is 0.032 with a significance value of 0.025 (lower than 0.05) so that the size of the board of directors has a positive and significant effect on tax avoidance. The significance value of the interaction between institutional ownership and profitability is 0.114 (greater than 0.05) and the interaction value of the interaction between the size of the board of directors and profitability is 0.620 (greater than 0.05) indicating that profitability is unable to moderate the effect between institutional ownership and the size of the board of directors on tax avoidance.
An Analysis of Visitor Perception Toward Shariah-Compliant Hotels in Contemporary Hospitality Singgalen, Yerik Afrianto
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.v6i2.6184

Abstract

This research examines visitor perceptions of Shariah-compliant hotels within the context of contemporary hospitality, focusing on how these establishments meet guest expectations and foster satisfaction in a competitive global market. The study analyzes 445 customer reviews using a descriptive-analytical methodology to explore integrating Islamic principles with modern service standards. Key themes include cleanliness, staff behavior, Halal compliance, and family-oriented facilities. Cleanliness, mentioned in over 30% of reviews, emerges as the most critical factor, reflecting its alignment with Islamic values and universal hospitality standards. Staff behavior, noted in 25% of reviews, highlights the importance of attentiveness and politeness in shaping guest perceptions. Halal compliance, cited in 20% of feedback, underscores the significance of providing prayer facilities and Halal-certified dining options for Muslim travelers. Family-friendly and worship-related amenities, accounting for 15% of mentions, illustrate the need for culturally and spiritually inclusive environments. Sentiment analysis reveals a weak positive correlation (0.165) between ratings and sentiment polarity, while dissatisfaction, noted in 10% of reviews, primarily relates to tranquility, maintenance, and service inconsistencies. The findings emphasize that the success of Shariah-compliant hotels relies on the seamless integration of faith-based principles with operational excellence. Addressing guest concerns and leveraging positive feedback enhances satisfaction and strengthens loyalty and competitiveness. This study contributes to the broader discourse on inclusive hospitality management, offering practical insights for operational improvement and theoretical advancements in understanding niche markets.
Pengaruh Kualitas Produk, Kualitas Pelayanan, Harga Terhadap Keputusan Pembelian Pada Coffee Shop Soesanto, Aldian Ramadhan; Arsyad, Annisa Wahyuni
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.v6i2.6216

Abstract

The current business competition is very intense, where every company is required to meet consumer needs while striving to create products that have advantages and are different from competitors. This study aims to examine the effect of product quality, service quality, and price on the purchasing decisions at Coffee Shop Janji Jiwa in Samarinda City. The research method uses a quantitative approach with a survey technique, utilizing a questionnaire distributed to 100 respondents. The sampling technique used is Purposive Sampling, and the data analysis method applied is multiple linear regression analysis. The partial test results show that product quality has a positive and significant effect on purchasing decisions, with a t-statistic value greater than the t-table value of 3.334 > 1.660 and a t-significance value smaller than 0.050 < 0.001. Service quality does not have a positive and significant effect on purchasing decisions, with a t-statistic value smaller than the t-table value of 0.709 < 1.660 and a t-significance value greater than 0.050 > 0.480. Price has a positive and significant effect on purchasing decisions, with a t-statistic value greater than the t-table value of 4.521 > 1.660 and a t-significance value smaller than 0.050 < 0.000. The simultaneous test results indicate that product quality, service quality, and price collectively have a significant impact on purchasing decisions, with an F-statistic value of 42.720 and a significance value of 0.000, which is greater than α = 0.05
The Role of Inflation and Interest Rates in Influencing the Performance of Sharia Stocks Akmal, Denara; Aini, Asti; Evania, Khalisa Erlinda; Aguspriyani, Yani; Juheti, Juheti
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.v6i2.6233

Abstract

This study aims to investigate the role of inflation and interest rates in influencing the performance of Sharia-leading stocks, especially those included in the Jakarta Islamic Index (JII). Globally, Indonesia has become the seventh leading center of sharia finance. Global challenges and fluctuating domestic economic conditions have suppressed the performance of sharia stocks since 2023. Sharia stocks' unique characteristics distinguish them from conventional capital markets, creating a research gap in understanding the factors influencing them. This study used a quantitative approach and the data was taken from the period January 2020 to July 2024. The result of the t-test found that the t-count value is -0.229, which is greater than the t-table (-0.229 <1.674). A negative value indicates that inflation has a negative effect in the opposite direction to the performance of sharia stocks. Likewise, the interest rates are known that the t-count value of -0.841 is smaller than the t-table (1.674) or it can be stated that -0.81 < 1.674. That means in this context there is no statistically significant effect of the interest rate variable on the performance of Islamic stocks in the JII. The results of simultaneous testing showed that the F-count is 0.535, smaller than the F-table value of 3.47 which means inflation and interest rates did not significantly influence the performance of Sharia stocks. These findings are interesting considering that both variables are usually considered the main factors influencing the stock market in general. This indicates that sharia stocks in Jakarta Islamic Index (JII) have their own mechanism for dealing with macroeconomic changes, so their movement is not entirely dependent on fluctuations in inflation and interest rates.
Pengaruh Online Customer Review dan Rating Terhadap Keputusan Pembelian yang Dimediasi dengan Kepercayaan Joy, Stella Kenisya; Tjiptodjojo, Kartika Imasari
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.v6i2.6241

Abstract

Easy access to information has provided changes and advances in the marketing world. One of the access to information that helps consumers in their behavior is the reviews and ratings feature, the presence of reviews and ratings features affects various aspects of people's behavior, one of which is trust. The trust formed in consumers will have an impact on purchasing behavior. This research aims to understand the impact of reviews and ratings on people's purchasing behavior through the role of trust. Research was conducted on 105 respondents with the criteria of having visited, read reviews and ratings, and made purchases at Ben and Lou Coffee. The questionnaire was distributed intentionally to respondents who fit the requirements and then tested using the path analysis. Research findings show that online customer reviews and ratings have an influence of 66.9% on purchasing decisions, while there is no influence of online customer reviews and ratings on purchasing decisions mediated by trust.
Analisis Faktor-Faktor yang Mempengaruhi Keputusan Konsumen Dalam Berbelanja Pada Ritel Modern dan Tradisional Saleh, M; Rasyidin, M; Rizal, Muhammad
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.v6i2.6308

Abstract

Research on the Impact of Product Completeness, Product Variety, Product Quality, and Environmental Conditions on Consumer Purchasing Decisions. This study aims to analyze the influence of shopping comfort and ease of access, product availability, promotions and discounts, technology and innovation, branding, and retail reputation on consumer purchasing decisions. The research was conducted in Bireuen Regency, Aceh Province, Indonesia. The type of research used is explanatory research with a quantitative approach. The data types used in this study are both qualitative and quantitative data. The analysis method employed is the logistic model (LOGIT) to determine the impact on consumer decision-making. The research findings show that the variables of product completeness, more products being better, product quality, and environmental conditions have a significant influence on consumer purchasing decisions in modern retail stores. However, these factors did not have an impact on consumer decisions when shopping at traditional retail stores in Bireuen Regency, Aceh Province, Indonesia.
Analisis Pengaruh Variabel Makro Ekonomi Terhadap Return Saham Pada Bank Bumn di Bursa Efek Indonesia Herman, Bayu Mirama; Azansyah, Azansyah
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.v6i2.6333

Abstract

This study aims to analyze the influence of macroeconomic variables, namely BI Rate, Rupiah Exchange Rate, Inflation, and Economic Growth, on Stock Returns of State-Owned Banks listed on the Indonesia Stock Exchange. The problem to be solved is the uncertainty regarding the significant influence of these variables on stock returns, which in previous studies have produced mixed results. By understanding this relationship, it is expected to provide better insight for investors and policy makers in making investment decisions and designing economic policies. The research method used is a quantitative approach with multiple linear regression analysis, where the analysis methods include descriptive statistical analysis techniques, classical assumption tests, multiple linear analysis tests, and hypothesis tests. The results of the analysis show that simultaneously, all independent variables have a significant effect on Stock Returns, which can be proven with a probability level (F-statistic) of 0.000000, < 0.05 Probability level (F-statistic). However, partially, only Rupiah Exchange Rate, Inflation, and Economic Growth showed a significant influence, this can be proven by Rupiah Exchange Rate with a t-count value of 4.983 > 2.004 t table, then for inflation it is proven by a t-count value of 6.664 > 2.004 t-table and for economic growth it is proven by a t-count value of 2.546 > 2.004 t-table, while BI Rate has no effect, this is proven by BI Rate with a t-count value of 0.865 < 2.004 t-table. The implication of this study is the importance of considering macroeconomic factors in making investment decisions, as well as providing recommendations for further research to include micro factors and expand the scope of research objects. The contribution of this study is expected to enrich the literature on the influence of macroeconomic variables on the stock market, especially in the context of state-owned banks in Indonesia.

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