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Mesran
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+6282161108110
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jurnal.ekuitas@gmail.com
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Sumatera utara
INDONESIA
EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
ISSN : -     EISSN : 2685869X     DOI : -
Core Subject : Economy,
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
Articles 533 Documents
Pengaruh Cash Ratio, Debt to Equity Ratio, dan Earning Per Share Terhadap Dividend Payout Ratio Pada Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015 Ferdinand Napitupulu; Afrina Afrina
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 2 No 1 (2020): EKUITAS - Agustus 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v2i1.327

Abstract

Dividend payout ratio shows the share of the profit distributed in dividends. Dividend payout ratio affects investment decisions that will be invested by investors. Therefore, dividend payout ratio must be considered carefully by the company. This research was conducted at LQ45 company which listed in Indonesia Stock Exchange.The objective of this research is to find out the influence of the current ratio, return on equity, sales growth, and dividend payout ratio towards stock price partially or simultaneously. The population used in this research is LQ45 company which have been registered at Indonesia Stock Exchange from 2012 to 2015, with purposive sampling technique obtained sample of 52 company.The data in this research is secondary data andhypothesis testing method using the analysis of the regression of multiple linear. The examination using the analysis of the regression of multiple linear concludes the equation as follows : Y= 0,155 + 0,062X1+ 0,252X2+ X3.The result of this research showed that partially, debt to equity ratio and earning per share has the significant influence towards dividend payout ratio, while cash ratio does not. Simultaneously, cash ratio, debt to equity ratio, and earning per share influence dividend payout ratio significantly.
Implikasi Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Perusahaan Yang Memperoleh Sustainability Reporting Award (SRA) Yeni Octaviani Zalukhu; Heri Afrilianto Manalu; Munawarah Munawarah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 2 No 1 (2020): EKUITAS - Agustus 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v2i1.379

Abstract

The Purpose of this study is to test or analyze the financial of the use of corporate social responsibility. The measurement of social responsibility is based on general reporting initiative or often reffered to as GRI used in testing. Explanatory research with a quantitative approach aims to analyze a theory that is used to determine whether an hypothesis is accepted or rejected by a previous trial. Companies that have joined the winner of Sustainability Reporting Awards (SRA) have a total of 32 companies as a sample population for testing observations that publish their sustainability review activities clearly and were listed on the Indonesia stock Exchange in the 2015-2018 period. Purposive sampling where the are 19 companies outlined in the test so that the sample used for 4 years to 76 samples as a means of observation test. Descriptive analysis and inferential analysis are 2 ways to analyze the research data test. Comparison of data translation methods using the classic assumption test and hypothesis testing. The conclusion from this study is expected to be able to have the accuracy of research data if corporate social responsibility (CSR) does not significantly influence return On Assets (ROA), Corporate Social Responsibility (CSR) does not significantly influence Return On Equity (ROE), Corporate Social Responsibility (CSR) does not significantly influence the Price Book Value (PBV).
Pengaruh Perputaran Kas, Perputaran Piutang dan Leverage (DER) Terhadap Profitabilitas (ROA) Pada Perusahaan Pertambangan yang Terdaftar di BEI 2016-2018 Elli Frisca Napitupulu; Rendi Andika Ginting; Rini Monika Sinurat; Yemima Nadeak; Friska Darnawati Sitorus
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 2 No 1 (2020): EKUITAS - Agustus 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v2i1.409

Abstract

In a company always expects high profitability, but that will not be achieved if the operational process does not run well, meaning that the company certainly requires a lot of capital in managing its business. With this we as researchers want to discuss and analyze how "The Effect of Cash Turnover, Accounts Receivable Turnover, and Leverage on Profitability in mining companies listed on the Stock Exchange in the 2016-2018 ". The nature of the research is based on the level of explanation which is to understand the existence of significant between one variable and different variables. Purposive sampling technique is used to examine populations and samples. The population is 48 companies, the sample of 20 companies multiplied by 3 years, the number of observations is 60 samples. Data collection techniques contain assessments obtained through research inferior data collection and sources from the financial statements website. This research was tested in multiple linear regression studies. In carrying out hypothesis testing the data will be tested using classic presumption data. Adjusted R Square 23.1%, it is said that only 23.1% of the profitability variable affects the independent variable. The remaining 76.9% is influenced by other variables. Test results shows that simultaneous cash turnover, accounts receivable turnover, leverage have a significant and significant effect on profitability. Partially cash turnover and leverage have no effect and are not significant on profitability while accounts receivable turnover have a significant and significant effect on profitability
Pengaruh Likuiditas, Profitabilitas, dan Leverage Terhadap Perubahan Laba Pada Perusahaan Manufaktur Subsektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017 Friska Darnawati; Yohana Ayu Siagian; Fitra Ginting; Yusrina Siahaan; Cincin Marintan Pasaribu
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 2 No 1 (2020): EKUITAS - Agustus 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v2i1.412

Abstract

The study carried out in the working of this journal aims to understand how big and important the performance of financial ratios, among which is liquidity calculated by the current ratio, profitability calculated by return on assets, leverage is calculated by the debt to asset ratio to earnings changes. The numbers of samples in this study were 12 companies with 4 years of research and being filtered by using purposive sampling techniques. Data were analyzed using the classic assumption test model, multiple linear tests, coefficient of determination, partial ( t ) and simultaneous ( f ). Data processing using SPSS 25. The study results prove that liquidity, profitability and leverage are able to explain its existence simultaneously with variables change in profit. In addition, the current ratio ( CR ) and debt to asset ratio partially have a positive and significant effect on earnings changes, while in the ratio of return on asset ( ROA ) is not significant and has no effect on earnings changes
Pengaruh Struktur Modal, Tingkat Suku Bunga dan Ukuran Perusahaan Terhadap Nilai Perusahaan Thomas Firdaus Hutahaean; Elfanito Kristian Bu’ulolo
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 2 No 1 (2020): EKUITAS - Agustus 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v2i1.423

Abstract

This study aims to examine the effect of Capital Structure, Company Size, Partially and simultaneously on Dividend Policy on Corporate Value in Property & Real Estate Companies listed on Indonesia Stock Exchange. This study used some theories relating to financial management and accounting theories related to Capital Structure, Company Size, Dividend Policy. This research used a quantitative approach, this type of research was descriptive, the nature of this research was explanatory, while the data of this study were drawn using documentation technique and the type of data used in this study was secondary data. Data analysis used in this research was doubled linear regression. The population of this study were 32 companies while the sample of this study were 128 companies. The classical assumption test used was normality test, multicollinearity test, autocorrelation test, heteroscedasticity test. The result of the coefficient of determination test shows that the effect of capital structure, interest rate, firm size is 80.9% while the remaining 19.1% were affected by other variables not examined in this research such as profitability, dividend policy , investment decisions and sales growth. The results of this study indicate that simultaneously, capital structure, interest rate, firm size had an effect on firm value. Partially, the research shows that capital structure has no effect on firm value, interest rate has no effect on firm value and firm size has a negative effect on the value of company.
Pengaruh Perputaran Piutang, Pertumbuhan Penjualan dan Current Rasio Terhadap Profitabilitas Thomas Firdaus Hutahaean; Winda Adelina
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 2 No 1 (2020): EKUITAS - Agustus 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v2i1.424

Abstract

In order to obtain maximum profit, a company is expected to consider important elements in the company. The important elements are receivable turnover, sales growth, current ratio and profitability. Therefore, the objective of the study is to examine the effect of receivable turnover, sales growth and current ratio on profitability in the listed companies in the Indonesia Stock Exchange food and beverage subsector in 2011-2015. This is a descriptive study with a quantitative approach. The research populations were all food and beverage subsector companies. The research samples were drawn by using purposive sampling technique consisting of 14 companies. The data collection was performed by library research and documentation techniques via the internet with the site www.idx.co.id while the research data were analyzed by using multiple linear regression analysis. The result of the study on the hypothesis showed that simultaneous, accounts receivable turnover, sales growth and current ratio had a positive and significant effect on profitability. The hypothesis testing partially showed that accounts receivable turnover did not have positive influence and significant effect on profitability, sales growth did not have a negative and not significant effect on profitability, while current ratin had a positive and significant effect on profitability. The value of the determination coefficient on the hypothesis is 0.205% showing that profitability can be explained by accounts receivable turnover, sales growth and current ratio up to 20.5%, while the remaining 79.5% were affected by other variables discussed in this study.
Analisis Strategi Pemasaran Pada Lembaga Kursus dan Bimbingan Belajar Education Zone Shinta Abdul Rahman
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 2 No 2 (2021): February 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v2i2.634

Abstract

Marketing activities determine the Education Zone Course and Tutoring Institute (E-Zone LKBB) in selling products as the spearhead set by the E-Zone management LKBB and its marketing strategy. In determining the marketing strategy, environmental analysis is critical because it includes analyzing the internal and external environment. The research problem is about the service marketing strategy in the E-Zone LKBB. Therefore the research questions in this research are: 1) What are the strengths and weaknesses in improving LKBB E-Zona services. 2) What are the opportunities and threats in increasing the marketing strategy of LKBB E-Zone services? 3) What are the formulations of marketing strategies in improving marketing LKBB E-Zone services? This study aims to identify the strengths and weaknesses in the LKBB E-Zone as well as the opportunities and threats of the E-Zone LKBB and formulate a marketing strategy for LKBB E-Zone. The unit of analysis in this research is the Education Zone Course and Tutoring Institution. The observation unit is the marketing and sales management and the students who have studied at LKBB E-Zone for approximately six months. The data analysis method used in this study is the SWOT analysis (Strength, Weakness, Opportunity, Threat), which is an analysis that aims to analyze the strengths and weaknesses as well as opportunities and threats. The result shows that the E-Zone LKBB is in the Fast Growth Strategy quadrant position, between Strength (Strength) and opportunity (Opportunity) in the SWOT diagram. LKBB E-Zone has strengths and opportunities that are greater than weaknesses and threats. So that LKBB E-Zone can take full advantage of all the potential strengths and opportunities by using elements of marketing strategies, namely: market segmentation, target market determination, product placement, timing, marketing mix, and its essential 7 P elements, namely: Promotion, Product, Price, Place, People, Physical Evidence, and Process
Pengaruh Terhadap Financial Literacy, Resiko Toleransi, Kemampuan Managemen Resiko Dalam Keputusan Investasi Joli Afriany; Andy Hakim
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 2 No 2 (2021): February 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v2i2.660

Abstract

Investing is a very profitable activity if it is carried out properly and correctly based on the right considerations, but investing can not only have a good impact it can also have a bad impact because of errors in seeing the ability of the company to analyze important things related to impact. the continued operation of a company, decisions in investment are not only profitable but can be detrimental, can be likened to two interrelated coins so it is necessary to know several factors on the company's ability in the financial literature, risk tolerance and risk management ability of a company, each criterion affects the assessment of decisions investment, investment also helps companies in the pace of operations of a company. The investment decision is made by using a decision-making approach, namely the SAW method
Pengaruh Harga, Merek dan Kualitas Pelayanan Terhadap Keputusan Menjadi Customer Tetap Jasa Pengiriman Fatimah Pohan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 2 No 2 (2021): February 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v2i2.662

Abstract

The online buying and selling system has been very widely used by many groups which makes more and more parties need a third party as a safe delivery and intermediary for goods from the seller to the buyer, there is no buying and selling online, the distance from the closest person is also not an obstacle because it can only be sharing by sending goods through shipping services so that this shipping service business is very much in demand to open startup companies so that many competitors occur, one of which is competition to get customers or regular customers in various ways and mature strategies carried out to achieve company goals. In this study, we want to see the effect of price, brand and service quality which are closely related in getting regular customers, regular customers must be obtained even it is necessary to increase the number of regular customers, which means that the customer will always be loyal and loyal to one of the shipping services, this can increase value. companies and increasing the survival of the company in achieving its corporate goals, this study looks at whatever happens between each variable
Analisis Faktor-Faktor Yang Mempengaruhi Turnover Intention Agent di PT AIA Cabang X Malang Lidia Halim; Kevin Antolis
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 2 No 2 (2021): February 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v2i2.667

Abstract

Turnover intention is a problem that is often faced by companies and employees. Turnover intention needs to be a center of attention because high turnover intention can disrupt the activities and productivity of companies and employees. In PT AIA Branch X Malang there are several factors that cause turnover intention. The purpose of this study was to find out what factors influenced the turnover intention of the agent at PT AIA Branch X Malang. This research was a quantitative study with a confirmatory research approach. The data analysis technique used was factor analysis. Respondents studied in this study were 202 people from 202 population in PT AIA Branch X Malang. The results of this study indicated that all work life balance variables, personality-job fit, work stress, employee relations, compensation, physical work environment, job satisfaction, organizational culture, career development, and organizational commitment affect the turnover intention of the agents at PT AIA Branch X Malang. The variable that has the most significant influence on turnover intention of the agents ata PT AIA Branch X Malang was organizational commitment and the variable that influence less significant namely work stress

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