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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 Enterprise Risk Management (ERM) Berdasarkan COSO-Framework Pada Perusahaan Manufaktur di Indonesia Hidayah, Nur Sabrina; Pradesa, Hafid Aditya; Taufik, Nur Imam; Purba, Caesar Octoviandy; Agustina, Iin
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.6876

Abstract

Enterprise risk management (ERM) is essential for companies to mitigate uncertainties in today's business environment, enabling them to focus on achieving strategic goals and objectives. This study aims to analyze the disclosure level of ERM and the influence of company size and industry sector on manufacturing companies listed on the Indonesia Stock Exchange (IDX). Employing a purposive sampling method, 29 manufacturing companies listed on the IDX were selected as the analysis units for this research. Utilizing secondary data collected from annual reports over a three-year period (2019–2021), ERM index assessments were conducted based on the COSO framework content. The research findings generally indicate significant variations in ERM disclosure, with larger companies demonstrating higher levels, while the industry sector showed no significant influence. ERM implementation revealed an increasing trend, particularly in risk identification and response, although stagnation was observed in other components. Most companies met the minimum disclosure requirements, but transparency regarding financial risks and audit budgets was lacking. The level of ERM implementation varied, influenced by company size, risk profile, and company status. This study emphasizes the importance of comprehensive ERM disclosure as a positive signal for investors and recommends enhancing overall ERM implementation along with more transparent disclosure of financial risks. Further research is suggested to explore additional factors and their impact on firm performance.
Pengaruh Pendapatan, Persepsi Resiko, Persepsi Kemudahan Dan Literasi Keuangan Terhadap Minat Untuk Menggunakan Paylater Rolando, Benediktus
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.6953

Abstract

This study aims to analyze the influence of income, risk perception, perceived ease of use, and financial literacy on Generation Z's interest in using paylater services. The research was conducted in the Greater Jakarta area (Jabodetabek) involving 160 respondents selected through purposive sampling technique. The research method employs a quantitative approach with multiple linear regression analysis. Data collection was carried out through an online questionnaire using a 5-point Likert scale. The results show that all four independent variables have a significant influence on the interest in using paylater services, with t-values for income (92.453), risk perception (88.762), perceived ease of use (95.887), and financial literacy (90.334), all of which are greater than the t-Tabel value (1.655). Simultaneously, the four variables also demonstrate a significant influence with an F-value (9.247) greater than the F-Tabel (2.666). Perceived ease of use emerges as the most influential factor, followed by income, financial literacy, and risk perception. These findings imply that paylater service providers need to focus their strategy on improving ease of use while maintaining security aspects and financial education to promote responsible usage among Generation Z.
Exploring the Financial Drivers of Peer-to-Peer Lending Usage: Evidence from the Indonesian Fintech Landscape Rolando, Benediktus
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.6963

Abstract

Despite Indonesia's rapid digital transformation and significant unbanked population of 51%, the adoption of peer-to-peer (P2P) lending platforms remains below its potential, with cybersecurity incidents and trust issues hindering widespread acceptance. This study investigates the determinants of P2P lending adoption intention in Indonesia by examining the influence of digital literacy, financial literacy, platform trust, security perception, and innovation features. While previous research has explored these factors independently, this study uniquely integrates them into a comprehensive framework within the Indonesian context, where P2P lending has grown to IDR 411.5 trillion in 2023 yet faces persistent adoption challenges. Using a quantitative approach, data was collected from 100 respondents through a structured questionnaire and analysed using multiple statistical methods including validity, reliability, normality, heteroscedasticity, and multiple regression analyses. The results reveal significant positive influences of all five factors on P2P lending adoption intention, with security perception demonstrating the strongest impact (t = 97.543, p < 0.001), followed by platform trust (t = 96.234, p < 0.001). The model explains 78.7% of the variance in adoption intention (R² = 0.787), with all variables showing significant influence both individually and collectively (F = 12.876, p < 0.001). These findings provide crucial insights for platform developers, policy makers, and financial institutions in developing strategies to enhance P2P lending adoption in emerging markets. The study contributes to both theory and practice by offering a validated framework for understanding P2P lending adoption in developing economies while highlighting the critical role of security and trust in digital financial services adoption.
Pengaruh Tingkat Pendidikan, Pemahaman Teknologi Informasi, Persepsi Pelaku UMKM, Motivasi, dan Sosialisasi Terhadap Implementasi SAK EMKM dalam Laporan Keuangan UMKM Leatemia, Senda Yunita; Gainau, Paskanova Christi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.6927

Abstract

SAK EMKM, which is an abbreviation for Financial Accounting Standards for Micro, Small and Medium Enterprises, functions as a collection of standards designed to be a reference for financial accounting practices among MSMEs. However, many business actors still have limited knowledge and understanding in managing MSME finances. This research aims to examine the influence of education level, understanding of information technology, perceptions of MSME actors, motivation, and socialization of SAK EMKM on the implementation of SAK EMKM. This research was conducted in order to answer problems related to the implementation of SAK EMKM in the financial management of MSMEs. The sample for this research is MSMEs in Ambon City. This research was conducted from October to December 2024, using a purposive sampling technique and the sample size was determined using the Slovin formula, with the number of respondents being 100 MSME actors. The data collection technique uses survey techniques through distributing questionnaires, while the data analysis technique in this research is multiple linear regression analysis using SPSS support. The findings of this research indicate that the level of education, understanding of information technology, perceptions of MSME actors, motivation, and socialization of SAK EMKM can partially influence the implementation of SAK EMKM. Based on the results of the study, the level of education of MSME actors plays the most important role in implementing MSME SAK in managing their business finances.
Efektivitas Sanksi Bunga dan Denda Pajak Pasca UU Cipta Kerja terhadap Kepatuhan Wajib Pajak Nurhalizah, Nadila; Syafitri, Lili; Munandar, Aris
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7082

Abstract

One way the government can increase prosperity in a country is through taxes. In Indonesia, the tax system has undergone various reforms to increase effectiveness and efficiency in collecting state revenue. Research aims to evaluate the effectiveness of interest sanction and tax penalty policies following the implementation of the Job Creation Law on taxpayer compliance levels at the West Ilir Tax Service Office in Palembang City. The research employs a quantitative descriptive method with data analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data was collected through structured questionnaires from 100 registered taxpayers at the West Ilir Tax Service Office using slovin’s formula. The results of this study indicate that the policy of interest and tax penalty sanctions following the enactment of the Job Creation Law has successfully made tax rates more structured and proportional in improving compliance, with the majority of taxpayers (82%) stating that they are more compliant with their tax obligations after the regulatory changes were implemented. Taxpayers perceive these regulations as fairer and more in line with their financial capabilities, which in turn makes them more willing to fulfill their tax obligations.
Pengaruh Sosialisasi Perpajakan, Modernisasi Sistem Dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak Badan Safitri, Della Ayu; Syafitri, Lili; Meiriasari, Vhika
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7098

Abstract

This study was conducted to determine whether tax socialization, system modernization, and tax incentives affect corporate taxpayer compliance at KPP Pratama Ilir Barat Palembang City. This study involved 100 respondents selected through purposive sampling technique, which is a sample selection method based on certain criteria relevant to the research objectives. Data analysis uses Partial Least Square Structural Equation Modeling (PLS-SEM), which is assisted by SmartPLS 4.0 software to process and analyze data more accurately. The test results that have been carried out prove that tax socialization has a positive and significant effect on corporate taxpayer compliance with a sample average value of 0.208. System modernization also has a positive and significant effect on corporate taxpayer compliance with a sample average value of 0.333. Meanwhile, tax incentives show a positive and significant effect on corporate taxpayer compliance with an average value of 0.375. The research is expected to support the government's plan to increase corporate taxpayer compliance by optimizing a comprehensive socialization program, accelerating the modernization of the tax system, and increasing the effectiveness of providing targeted and sustainable tax incentives to encourage active participation of taxpayers.
Pengukuran Rasio Keuangan Terhadap Penghindaran Pajak Menggunakan Profitabilitas, Leverage, Likuiditas dan Ukuran Perusahaan Setyapurnama, Yudi Santara
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7104

Abstract

Tax avoidance is a phenomenon that is often carried out by companies to minimize their tax burden legally. Although not against the law, this behavior has various implications for the government, shareholders, and business sustainability. The urgency of studying tax avoidance lies in its impact on state revenues, legal risks for companies, and conflicts of interest between management and owners from an agency theory perspective. The sample used in the study was 13 manufacture sector companies listed on the IDX, the research period was 2020 - 2024 with a purposive sampling technique. The study used a multiple linear regression analysis model. The results of the study showed that Return on Assets (ROA), Current Ratio (CR), and Company Size had an effect on tax avoidance. While Leverage had no effect on tax avoidance. Simultaneously, the variables in the study had an effect on tax avoidance.
Pengaruh Tax Amnesty, Sosialisasi Pajak, dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak Azizah, Tyara Nur; Hertati, Lesi; Pebriani, Reny Aziatul
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7137

Abstract

This study aims to analyze the influence of tax amnesty, tax socialization, and taxpayer compliance with tax revenue. The object of the study is corporate taxpayers registered at KPP Pratama Ilir Barat, Palembang City. The determination of the sample using the Slovin formula with an error rate of 5% resulted in 100 corporate taxpayers as respondents. The research uses a quantitative approach with data collection through questionnaires distributed using google forms. Data analysis used SPSS 30 with multiple linear regression test. The results of the F test showed that tax amnesty, tax socialization, and taxpayer compliance simultaneously had a significant effect on tax revenue with a significance value of 0.001 < 0.05. Partially, the tax amnesty variable had a significant effect with a value of sig. 0.041 < 0.05 and a t-count value of 2.071 > t-table 1.985, tax socialization had a significant effect with a value of sig. 0.002 < 0.05 and t-count 3.231 > t-table 1.985, and taxpayer compliance had a significant effect with The value of sig. 0.009 < 0.05 and t-count 2.683 > t-table 1.985. This research provides practical implications in the form of recommendations to increase the effectiveness of tax socialization and strategies to increase taxpayer compliance to optimize tax revenue, as well as the need to develop a tax amnesty program with a more attractive scheme to encourage the disclosure of unreported assets.
Analisis Pengaruh Upah dan Tenaga Kerja terhadap Pengangguran di Indonesia dalam Prespektif Ekonomi Islam Latifah, Tatik; Syarif, Ahmad Hazas; Taufiqurrahman, Taufiqurrahman
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7148

Abstract

This study aims to analyze the effect of minimum wages and the number of workers on unemployment in Indonesia in the perspective of Islamic economics for the period 2009-2023. This research takes place in Indonesia The research period is 15 years, namely 2018-2023, all data used is obtained from the official BPS website, This study employs a quantitative methodology. Explanatory research is the methodology employed in this study. The authors of this study employed Eviews 10 technologies to make data processing easier. A variation of VAR is the Vector Error Correction Model, or VECM. With the exception of stationarity issues, the same presumptions as VAR must be met. The data used in this analysis, which focuses on Indonesia from 2009 to 2023, was taken from the official BPS website. The study's goal was to ascertain how different variables affected the dependent variable, unemployment (Y), specifically the impact of independent variables, minimum wage (X1) and total labor (X2). The findings demonstrated that the minimum wage variable had a favorable impact on unemployment over the long run (coefficient value: 4.04E07), and over the short term (coefficient value: 3.57E-06). We can conclude that the minimum wage has a favorable impact on the unemployment rate both in the short and long run. Additionally, the number of employees has a long-term positive impact on unemployment (coefficient value: 0.486303), whilst the number of employees has a short-term negative impact (coefficient value: -0.021979) on unemployment in Indonesia. Therefore, it can be said that having more employees offers both short- and long-term benefits.
Pengaruh Inklusi Keuangan, Fintech, Modal Sendiri dan Modal Manusia Terhadap Kinerja UMKM Zalayeta, Nailus Zahrani; Aisa, Nabila Na'ma
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7166

Abstract

MSMEs have a major role in the Indonesian economy, but still face challenges such as access to finance, capital, and technology. This study aims to examine the influence of financial inclusion, financial technology, own capital, and human capital on the performance of MSMEs in Rejowinangun Village. Using quantitative methods and multiple linear regression tests, this study involved 60 respondents of MSME players as samples. The results revealed that only financial technology has a positive and significant effect on MSME performance. The other variables have no significant effect. This research is useful in encouraging the adoption of financial technology by MSMEs to improve performance and competitiveness. In addition, the results can serve as a reference for the government and policy makers in designing more effective digitization and funding access programs. Therefore, support for digitalization and access to funding for MSMEs needs to be continuously improved. This research also opens up opportunities for future studies to explore other aspects that affect MSME performance more comprehensively.

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