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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 Financial Distress, Umur Perusahaan, dan Konservatisme Akuntansi Terhadap Tax Avoidance Idkhiyah, Nurul; Trisnaningsih, Sri; Widodo, Condro
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7639

Abstract

Tax avoidance has become a critical issue in the taxation system, as it can reduce the government’s potential tax revenue. Companies often exploit weaknesses or loopholes in tax regulations as a strategy to minimize their tax expense. The purpose of this study is to assess and investigate the effect of financial distress, firm age, and accounting conservatism on tax avoidance. The study focuses on a population of property and real estate businesses listed on the Indonesia Stock Exchange between 2019 and 2023. This study employed a quantitative approach, including multiple linear regression analysis. The sample was drawn using a purposive sampling strategy, resulted in 13 firms and 65 observational data points. The results of the t-test (partial test) indicate that the financial distress variable has a significance value of 0,007 < 0,05 implying that financial distress has a significant effect on tax avoidance. The firm age variable show a significance value of 0,000 < 0,05, indicating that firm age also significantly affects tax avoidance. Meanwhile, the accounting conservatism variable yields a significance value of 0,182 > 0,05, suggesting that accounting conservatism has no significant effect on tax avoidance. Furthermore, the results of the F-test (simultaneous test) show a significance value of 0,000 < 0,05, indicating that financial distress, firm age, and accounting conservatism have a significant effect on tax avoidance. The findings of this study contribute theoretically by expanding the existing literature on tax avoidance determinants and offer practical implications that can support policymakers in evaluating and refining tax regulations.
Analisis Peran Lembaga Zakat dalam Pemberdayaan Mahasiswa di Indonesia dan Malaysia Rafsyanzanni, Adha Muhammad; Fahrullah, A'rasy
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7862

Abstract

This study aims to analyze the role of zakat, infaq, and alms institutions in supporting educational access for underprivileged students, through a comparative study between the Muhammadiyah Zakat, Infaq, and Shadaqah Institution (LAZISMU) KLL UMSIDA East Java and ZAWAF UiTM Shah Alam, Malaysia. This study uses a descriptive qualitative approach with data collection techniques in the form of interviews, observation, and documentation. The results of the study indicate that both institutions contribute to easing the burden of educational costs for students from the asnaf class. LAZISMU KLL UMSIDA distributes assistance in the form of a Single Tuition Fee (UKT) reduction through the Sang Surya scholarship program, which is given to internal students with certain economic conditions. Meanwhile, the Zakat, Alms and Waqf Division (ZAWAF) UiTM provides various forms of assistance, not only tuition fee reductions, but also college or dormitory fee assistance, monthly living assistance, religious study fees, and even health assistance. The ZAWAF approach shows a broader scope of support and addresses the basic needs of students. This study used primary data obtained through interviews with six informants: daily staff, scholarship recipients, and economic experts. The study concluded that zakat institutions play a crucial role in ensuring the sustainability of students' studies and recommended that zakat institutions in Indonesia begin developing more comprehensive and integrated aid models.
Kinerja Keuangan dan Praktik Keberlanjutan: Peran Moderasi Ukuran Perusahaan Sektor Industrials 2020-2023 Salsabilah, Imroatus; Astuti, Suryani Yuli; Febrianti, Devi; Imawan, Amrizal
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7954

Abstract

Sustainability-oriented companies do not solely focus on profit generation but also strive to balance financial, social, and environmental dimensions. This study aims to analyze the influence of green accounting, environmental performance, and corporate social responsibility (CSR) on financial performance, as well as the moderating role of firm size. The research object includes industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A quantitative approach with an associative design based on secondary data was employed. The sampling technique used was purposive sampling, resulting in 148 observation samples. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 3 software. The findings reveal that green accounting does not significantly affect financial performance, as indicated by a p-value of 0.840. Meanwhile, environmental performance and CSR show positive and significant relationships with financial performance, with p-values of 0.032 and 0.024, respectively. Firm size does not moderate the relationships between the three exogenous variables and financial performance, with p-values of 0.845, 0.749, and 0.909. These results suggest that the success of sustainability implementation depends more on the quality of its execution rather than on the size of the company.
Pengaruh Financial Literacy, Financial Attitude, dan Hedonistic Lifestyle Terhadap Financial Management Behavior Pengguna PayLater Permata, Rika Wahyu; Trisnaningsih, Sri
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.8028

Abstract

The rapid progression of financial technology during the Society 5.0 era has brought about transformative changes in personal finance management, exemplified by the emergence of innovative digital financial services like PayLater. This research explores the extent to which financial literacy, financial attitude, and a hedonistic lifestyle influence financial management behavior, with an emphasis on college students who utilize PayLater services. A quantitative method was implemented, applying purposive sampling to choose 130 students from the Accounting Department at UPN “Veteran” East Java. Data collection was conducted using an online survey designed to evaluate four key constructs: financial literacy, financial attitude, hedonistic lifestyle, and financial management behavior. The data were analyzed using the Partial Least Square Structural Equation Modeling (PLS-SEM) method, which facilitated the assessment of relationships among the studied variables. Findings reveal that all three independent variables financial literacy, financial attitude, and hedonistic lifestyle significantly impact the financial management behavior of students who use PayLater. These findings are consistent with the Theory of Planned Behavior, which emphasizes the role of cognitive and behavioral elements in shaping financial decision-making. Ultimately, the research contributes meaningful insights into how digital-age financial behaviors are shaped, particularly in the context of delayed payment mechanisms like PayLater.
The ESG Disclosure in Mitigating Information Asymmetry Risk: The Role of Corporate Governance Norisnita, Muazila; Groda, Selvi Permata; Dwiridotjahjono, Jojok; Rihidima, Lidya Veronica Christy
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.8031

Abstract

This research employs a Systematic Literature Review (SLR) to examine the relationship between Environmental, Social, and Governance (ESG) disclosure and the information asymmetry through corporate governance mechanisms in today’s dynamic business environment. Despite the growing adoption of ESG reporting to meet stakeholder demands, information asymmetry continues to impede efficient capital allocation and investor confidence. However, limited understanding remains on how corporate governance mechanisms shape ESG disclosure quality and its role in reducing information asymmetry. Several theories, including signaling, stakeholder, legitimacy, and agency theory, explain firms’ motivations for ESG reporting. While ESG disclosure is expected to reduce information asymmetry, its impact remains debated due to issues such as greenwashing, report credibility, and divergent investor perceptions. Prior studies reveal a generally negative association between ESG disclosure and information asymmetry, though findings are inconsistent. Ultimately, this review seeks to develop a conceptual framework that integrates the role of corporate governance in enhancing ESG disclosure as a mechanism to reduce information asymmetry, thereby contributing to existing literature and offering practical insights.
Analisis Financial Distress dengan Metode Springate pada Perusahaan Pariwisata, Restoran dan Hotel Tahun 2019-2024 Zulhelmi, Zulhelmi; Mukmin, Mas Nur; Kusuma, Indra Cahya
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.8058

Abstract

This study aims to analyze the Springate method in predicting financial distress in Tourism, Restaurant, and Hotel companies listed on the Indonesia Stock Exchange during the 2019-2024 period. The method used in this research is Springate's financial ratios, with data processed using Microsoft Excel. This research is a descriptive quantitative study. The population for this study consisted of 43 companies. The sampling technique used was purposive sampling, resulting in a sample size of 20 companies. The data source was secondary data in the form of annual financial reports from the selected companies for the 2019-2024 period. Based on the S-Score analysis of the sample companies, a significant trend of financial distress was found. In 2019, 14 out of 20 companies experienced financial distress. This situation worsened drastically in 2020, where all sample companies were identified as financially distressed, indicating the major impact of the COVID-19 pandemic and the continuing challenging conditions in 2021. Although there was an improvement post-pandemic, with 4 companies not experiencing financial distress in 2022 and 6 companies not experiencing financial distress in 2023, the financial condition of this sector remains unstable. Fluctuations in 2024, with only 5 companies not experiencing financial distress, indicate that the financial stability of this sector has not fully recovered and remains vulnerable to various factors.
Pengaruh Beban Pajak Tangguhan, Motivasi Kontrak Utang, dan Risiko Litigasi Terhadap Manajemen Laba Fitria, Wika; Cerya, Efni
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.8094

Abstract

This study aims to provide empirical evidence of the impact of deferred tax burden, debt contract motivation, and litigation risk on earnings management in the technology and telecommunications sector listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The problem in this study stems from the phenomenon of profit fluctuations, particularly in the technology and telecommunications sectors, which are characterized by high growth but accompanied by competitive pressures and cash flow instability. The methodology used is a quantitative approach with a causal research type. The sample for this study was taken through purposive sampling based on predetermined criteria, resulting in 23 companies with a total of 115 data points. The analysis technique applied is multiple linear regression with the help of SPSS (Statistical Product Service Solutions) software version 25. The F-test results indicate that collectively, deferred tax burden, debt contract motivation, and litigation risk have a significant impact on earnings management with a significance value of 0.000 < 0.05. The T-test results indicate that deferred tax burden has a significant positive impact on earnings management with a sig. 0.014 < 0.05, debt contract motivation has a significant negative impact on earnings management with a sig. 0.000 < 0.05, and litigation risk has a significant positive impact on earnings management with a sig. 0.003 < 0.05. The limitations of this finding are that it is only centered on technology and telecommunication sector companies listed on the IDX, so the results cannot be generalized to other sectors and this finding limits the analysis to only three independent variables, without exploring other factors that may contribute. This finding implies that it can be used as an indicator in evaluating the integrity of a company's financial statements, especially before making investment decisions and further this research can be used for further research in sectors that are more vulnerable to earnings management, especially in the technology and telecommunication sector.
Good Corporate Governance dan Kinerja Keuangan: Implikasi Moderasi Oleh Gender Diversity Rista, Raharka Prismadifa; Andayani, Sari
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.8108

Abstract

This research intends to investigate how Good Corporate Governance influences financial performance in companies and assess the moderating impact of gender diversity. This present study utilitized a quantitative design methodology that employed the panel data technique and Moderated Regression Analysis (MRA). The sample for the research includes companies in the basic materials sector that are listed on the Indonesia Stock Exchange from 2021 to 2023, totaling 24 companies and 72 observations. The information utilized is sourced from yearly reports and sustainability reports. The study results indicate that GCG does not have a meaningful impact on financial performance. Moreover, gender diversity in management has not been shown to notably influence the connection between Good Corporate Governance and financial performance. The analysis results suggest that a rise in the adoption of Good Corporate Governance, along with gender diversity, shows a positive trend toward enhancing financial performance, although the impact remains limited.
Strategi dan Kebijakan untuk Mewujudkan Keadilan Ekonomi dalam Distribusi Hasil Pertanian Perspektif Ekonomi Islam Lestari Nst, Listika Putri Ayu; Nurbaiti, Nurbaiti; B Syarbaini, Ahmad Muhaisin
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.8113

Abstract

The agricultural sector in Medan City holds significant potential to contribute to the national economy through high employment absorption and substantial foreign exchange earnings from agribusiness. Although agricultural products such as rice, corn, and soybeans play a vital role in meeting local food needs and increasing farmers' income, the distribution of these products still faces challenges related to inequality. This study aims to explore the effectiveness of agricultural product distribution in Medan City, focusing on existing distribution channels, including traditional markets and modern retail outlets. This research adopts a qualitative approach with a total of 30 respondents, consisting of farmers, traders, and academics. The data analysis technique used is thematic analysis to understand the dynamics of distribution and economic justice within the framework of Islamic economics. The findings reveal that inequality in access to resources and price disparities between farmers and consumers remain major issues. Moreover, factors such as distribution infrastructure and government policies significantly influence the efficiency of distribution. This study recommends improvements in the distribution system, including strengthening infrastructure and providing support for local farmers, to achieve a more just and sustainable distribution of agricultural products. Ultimately, these efforts are expected to ensure more equitable welfare for both farmers and consumers while promoting a justice-based economic model at both local and national levels.
Relationship Between Inflation and Financial Stability: A Case Study of ASEAN Nations Farida, Gina; Kenedi, Kenedi; Agustini, Anti Wulan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.8147

Abstract

Inflation is a key macroeconomic indicator that plays a critical role in shaping the direction and stability of financial systems, especially in the ASEAN region, where countries exhibit diverse levels of economic development. Persistent inflationary pressures may lead to systemic risks in the financial sector through rising non-performing loans and declining investor confidence. This study investigates the impact of inflation on financial stability in ASEAN countries, while controlling for exchange rate fluctuations. Utilizing annual panel data from 2000 to 2021, the study employs the Panel Autoregressive Distributed Lag (Panel ARDL) approach. Financial stability is proxied by the banking sector’s Z-score index, with inflation as the primary independent variable and the exchange rate included as a control variable. Prior to estimation, panel unit root, cross-sectional dependence, and cointegration tests are conducted to ensure model robustness. The long-run estimation results show that inflation has a significant negative effect on financial stability (coefficient = -0.206173, p = 0.0256), while the exchange rate is insignificant (p = 0.7967). In the short run, inflation exhibits a temporary positive effect (coefficient = 0.118962, p = 0.0784), whereas the exchange rate remains insignificant. The error correction term (ECT) is negative and significant (coefficient = -0.616539, p = 0.0190), indicating that 61.65% of short-term disequilibrium is corrected toward long-run equilibrium within one period. These findings underscore the critical importance of inflation control as a strategic policy tool to preserve long-term financial stability in ASEAN, alongside consistent macroprudential measures to mitigate external shocks, including exchange rate volatility.

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