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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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Green Support System UMKM Kewirausahaan Perempuan: Analisis Peran Green Intellectual Capital dan Green Finance Welly, Yerisma; Sianipar, Martin Yehezkiel; Ferary, Dorothy
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.v6i4.7172

Abstract

The majority of Indonesian MSME managers are women. According to BPS (2021), 64.5% of MSMEs in Indonesia are led by women and in 2025, women are projected to contribute up to USD 135 billion to Indonesian MSMEs. This study aims to examine the role of Green Intellectual Capital and Green Finance in women entrepreneurship. This study used a mixed research method conducted in May - November 2024 in Medan City, North Sumatra with a sample analysis unit of MSMEs based on women's entrepreneurship. Data were collected using focus group discussion and survey methods. Data processing and analysis in this study used the SEM method with Partial Least Squares Modeling (PLS-SEM). The results of the study show that green intellectual capital is a factor that significantly influences the development of women-led MSMEs in the city of Medan. Green finance also has an influence, but it is not a significant factor. Therefore, it can be concluded that to support the contribution of women to green MSMEs, we need to continue creating awareness of Green Intellectual Capital and Green Finance.
Market Response to the Launch of Indonesia’s Sovereign Wealth Fund Siska, Elmira; Aryal, Narayan Prasad; Singh, Gobind Kumar; Indra, Natal
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.v6i4.7184

Abstract

This study aims to investigate the short-term impact of Danantara’s launch, a newly established sovereign wealth fund in Indonesia, on market performance. A quantitative research design is employed in this study with an event study approach. The observed variables are stock returns and trading volume during 15 trading days before the launch of Danantara and 15 trading days after the launch of Danantara. Data were obtained from the IDX report. Paired-sample t-tests were conducted to identify any significant differences in Jakarta Composite Index (JCI) returns and trading volume. The results show no statistically significant changes in either variable, indicating that the market may have already priced in the policy or remained cautious due to limited information regarding the fund’s governance and implementation. Theoretically, these findings suggest that policy announcements do not necessarily trigger immediate market reactions when clarity is lacking. Practically, the study highlights the importance of transparent governance structures and effective communication in shaping investor sentiment. Future research could extend the observation period to capture delayed market responses and incorporate additional variables for a more comprehensive understanding of Danantara’s long-term effects.
Analisis Rasio Keuangan Terhadap Harga Saham Syariah Periode 2015-2024 Sholikhah, Rofiqoh Mar’atus; Nisa, Thoyibatun; Yunarti, Yuyun
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.v6i4.7199

Abstract

The growth of investment, particularly in the Islamic capital market sector, plays a significant role in driving the progress of Indonesia's economy. One increasingly popular instrument is Islamic stocks (sharia stocks), which not only offer potential financial returns but also comply with sharia principles. In choosing Islamic stocks as investment objects, investors need to conduct thorough analyses, including paying attention to the company's financial ratios such as liquidity and profitability ratios. The aim of this research is to determine the influence of the Current Ratio, Return on Equity (ROE), and Net Profit Margin (NPM) as measures of Liquidity Ratio and Profitability Ratio on the price of Islamic stocks. The approach used is an associative approach with quantitative data in the form of quarterly financial reports from 2015 to 2024. The data analysis method in this study is conducted using multiple linear regression, accompanied by classical assumption tests, partial tests (t-test), simultaneous tests (F-test), and determination coefficient analysis. Data processing in this research uses SPSS version 26. The results of the study show that partially, Return on Equity (ROE) has a significant positive effect, Net Profit Margin (NPM) has a negative effect, and the Current Ratio has no effect on the price of Islamic stocks. Based on the simultaneous test, the Current Ratio, Return on Equity, and Net Profit Margin significantly affect the price of Islamic stocks at PT Indofood Sukses Makmur Tbk during the 2015–2024 period. The coefficient of determination or the contribution of all independent variables to the Islamic stock price is 93.1%, indicating that the independent variables in this study are able to explain the dependent variable by 93.1%, while the remaining 6.9% is influenced by other factors outside the scope of this research.
Analisis Kualitas Pelayanan, Harga dan Efisiensi Waktu Terhadap Kepuasan Pelanggan Pada Usaha Jahit Lestari, Devi Puji; Mu’awwanah, Uliyatul
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.v6i4.7204

Abstract

With the emergence of various e-commerce in online media, making people choosy in terms of service quality, price and time. This makes the sewing service business improve service quality, set affordable prices and complete orders on time so that customers do not change places. This study was conducted to determine how much service quality, price, and timeliness affect customer satisfaction in the sewing business “Caca Curtains, Convection, and Vermak”. This study uses a quantitative method with a survey approach with sampling using accidental sampling techniques. Data collection was carried out through a questionnaire distributed to 78 respondents and processed using SPSS ver25 which was analyzed by multiple linear regression statistical methods. The results of the analysis state that individually service quality, price and time efficiency have a significant influence on customer satisfaction with the t value obtained by each variable greater than the t table (1.665) and has a significance value of 0.000. Simultaneously, service quality, price and time efficiency have a positive influence on customer satisfaction with the obtained f value of each variable is 251,650 with a significance value of 0.000. These results state that winning the hearts of customers is one of the important keys to the success of a business.
Going Concern Opinion: Faktor Mikro Perusahaan Sub Sektor Transportasi 2019-2023 Kurniasari, Zenita; Rachmawati, Desiana; Agustin, Alifiya Nur; Kinanti, Chika Amelia
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.v6i4.7213

Abstract

This study aims to analyze the company's micro factors that influence the acceptance of going concern opinions from independent auditors. This study is a quantitative inferential study. The variables studied are company growth, liquidity, leverage and financial distress as micro factors and going concern opinions from independent auditors. Secondary data used are financial reports and annual reports of transportation sub-sector companies for the period 2019-2023. Data was obtained through the website of PT Bursa Efek Indonesia. The sample used was 12 transportation sub-sector companies with an observation period of 5 years, 60 observation data were obtained. Data analysis used logistic regression with data feasibility tests in the form of Overall model fit and Goodness of fit tests, coefficient of determination, and hypothesis testing using the Wald Test. The results show that company growth and liquidity do not affect going concern opinions with p-values ​​of 0,549 and 0,065. Leverage and financial distress have a effect on going concern opinions with p-values ​​of 0,013 and 0,007. Auditors do not necessarily use company growth and liquidity in providing a going concern audit opinion because bad conditions do not necessarily mean experiencing financial difficulties and it is necessary to look at the financial condition from other ratios. While leverage and financial distress are the company's financial conditions that can be used as indicators of long-term financial difficulties. Leverage and financial distress are among those used by auditors as the basis for providing a going concern audit opinion.
Twitter (X), Investor Sentiment, and Market Inefficiency: A Case Study of Indonesia Dewi, Ratna Arista
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.v6i4.7214

Abstract

This study examines the impact of Twitter (X) sentiment on market inefficiency (proxied by stock mispricing) in Indonesia, based on an analysis of 600 observations. Stock mispricing, which arises due to inefficiencies in the capital market, is significantly influenced by investor sentiment. With the growing role of technology, social media platforms, particularly Twitter (X), have become valuable tools for measuring market sentiment. Using the Vector Autoregressive (VAR) model, our findings indicate that Indonesian stock prices in were undervalued by 19.5%, and Twitter sentiment had a significant negative effect on stock mispricing, suggesting that pessimistic sentiment can lead to deviations from fundamental stock values. These findings reinforce the behavioral finance perspective, which argues that investor emotions influence market movements beyond traditional financial indicators. The study also emphasizes the need for investors to consider both market fundamentals and sentiment trends on social media before making investment decisions. Given the growing role of digital platforms in shaping financial perceptions, understanding investor sentiment on Twitter can provide valuable insights for market participants.
Analisis Himbauan MUI (Boikot Produk Pro-Israel) Terhadap Perilaku Konsumsi Silvia, Khofifah Junisa; Mu’awwanah, Uliyatul
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.v6i4.7217

Abstract

This research study the impact of boycott pro-Israel products on consumption behavior at Dailie Mart, a shopping center in Puger District, Jember Regency. This study uses a quantitative method with an associative approach, measuring the relationship between the variables of boycott pro-Israel products (free variables) and consumption behavior (bound variables). The data was accumulated into 97 respondents through a questionnaire distributed by Dailie Mart consumers. The results of a simple linear regression analysis stated that there was a positive and significant impact between the boycott of pro-Israel products on consumption behavior. The higher the boycott rate, the greater the change in people's consumption behavior. A beta value of 0.819 indicates a strong influence. The study also found that 67% of changes in Consumption Behavior can be explained by the Product Boycott variable. This research highlights the importance of ongoing education to consumers about products affiliated with Israel and the importance of boycotts based on Islamic economic values. Retailers like Dailie Mart are expected to provide clear information about local alternative products that are halal and are not affiliated with Israel.
Analisis Tingkat Kesehatan Bank Menggunakan Metode RGEC pada Bank Syariah Tahun 2021-2023 Kusumaningrum, Dwi; Suharto, Babun; Rahayu, Sri; Setiadi, Pompong B
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.v6i4.7228

Abstract

In developed and developing countries, people really need a bank as a place or place to conduct financial transactions. The community assumes that banks are the safest financial institutions in carrying out various financial activities. Meanwhile the community must ensure that the bank used is healthy, stable and safe so that the community does not lose. For banks, bank health is important to shape public trust. Then the existing banks in Indonesia really need to set bank health rules. Indonesian Islamic Bank is the result of a merger from three Islamic banks owned by BUMN, namely Syariah Mandiri Bank, BNI Syariah and BRI Syariah. Indonesian Islamic Bank was established on February 1, 2021. This study has the aim to find out the health level of Indonesian Islamic banks in 2021-2023 with the RGEC method. The analysis method in research uses a descriptive quantitative approach. The results of this study indicate that the Indonesian Islamic Bank NPF is below 2% which means in a "very healthy condition. FDR ratio in 2021 amounted to 73.39% with" very healthy "conditions, while FDR in 2022-2023 results of the ratio of more than 75% to less 85% which means in a" healthy condition. The GCG ratio is in "quite healthy" conditions. The ROA ratio of 2021-2023 is not less than 1.25 and no more than 2% means in a "healthy" condition, while in 2023 in a "very healthy" condition. Ratio and ROE ratios in 2021-2023 are in "healthy" conditions. The ROA and ROE ratio in 2021-2023 is in a "very healthy" condition.
Analisis Pengaruh Penghargaan Finansial, Pelatihan Profesional, Nilai–Nilai Sosial Terhadap Minat Mahasiswa Akuntansi Dalam Memilih Karir Sebagai Akuntan Publik Sari, Devi Novita; Kencana, Dwi Tirta
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.v6i4.7230

Abstract

The reason for the low number of public accountants is due to the lack of interest of accounting student in this profession. Infact, the public accounting profession is an important proffesion because the publik accounting profession working in a piblik accountig firm (KAP) is a proffesion that aims to prove the princples of transparancy, accountability, liability, independence and fairness that have been implemented in financial report. This research aim to test and analyzw how influential financial rewards, professional training, and social values are on students’ nterest in choosing a career as a piblic accountan. This research uses a quantitative type of research where the population is a active a accounting students in 2023. The sampling method was using the slovin formula and obtained results of 97 samples. By collecting data using questionnaires with gform. The results of this research show that financial awards do not have a significant positiv influence, while professional training and social values have a significant positive influence on a accounting students’ interest in choosing a career as a public accountant
Gaya Hidup Digital, Literasi Keuangan, dan Persepsi Risiko: Faktor Penentu dalam Penggunaan Qris Sebagai Transaksi Digital Hidayanti, Nur Fitri; Ariani, Zaenafi
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.v6i4.7260

Abstract

Digital transformation in the payment system has encouraged the adoption of Quick Response Code Indonesian Standard (QRIS) based transaction methods. This study aims to identify and analyze the main factors that influence the use of QRIS as a digital payment method with a Systematic Literature Review (SLR) approach. Literature sources were obtained from Scopus, DOAJ, and Google Scholar indexed databases with publication coverage in the last 10 years. The results show that digital lifestyle is the main driving factor in QRIS adoption, especially among Generation Z who have a high level of technological skills and a tendency to use non-cash payments. In addition, financial literacy plays an important role in increasing users' confidence in utilizing QRIS, where individuals with better financial understanding tend to be more open to digital payment systems. However, risk perception remains an obstacle to QRIS adoption, specifically related to data security and potential cybercrime. The study also found that the COVID-19 pandemic has accelerated the transition to digital transactions, making QRIS a safer and more efficient payment alternative. Nonetheless, challenges in improving financial literacy, especially among MSMEs and older age groups, as well as the need for clearer regulations in ensuring system security, are still aspects that need attention. Therefore, further research is needed to explore strategies to increase QRIS adoption through educational approaches, regulatory policies, and strengthening digital infrastructure to expand financial inclusion in Indonesia.

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