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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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The Influence of Digital Money, Financial Inclusion, and Investment on Economic Growth in Indonesia Amsilah, Amsilah; 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.v7i1.8150

Abstract

The rapid growth of digital finance has reshaped economic activities in emerging markets, including Indonesia. As financial technology evolves, understanding its influence on economic development becomes increasingly important. This study aims to examine the impact of digital money, financial inclusion, and investment on economic growth in Indonesia from 2009 to 2023. A quantitative approach was employed using the Autoregressive Distributed Lag (ARDL) model to analyze annual time series data. The results reveal that in the long run, all three variables digital money, financial inclusion, and investment significantly and positively influence economic growth. Investment had the largest impact, followed by financial inclusion and digital money. In the short run, digital money and investment remain significant, while financial inclusion shows a lagged negative effect. The error correction term is significant and negative, confirming a stable long-run relationship. The findings underscore the importance of promoting investment and strengthening digital and financial infrastructure to enhance both immediate and sustained economic performance in Indonesia’s digital economy.
Analisis Penggunaan E-Commerce, Akses Pemodalan, dan Pengelolaan Keuangan Terhadap Peningkatan Pendapatan UMKM Zamzam, Ayu Raudah; Juliati Nasution, Yenni Samri; Anggraini, Tuti
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.v7i1.8151

Abstract

The use of e-commerce, access to funding, and financial management can affect the performance of MSMEs. This research aims to determine the effect of e-commerce, access to funding, and financial management on the increase in income of MSMEs in Pulo Brayan Kota sub-district. This research is associative with a quantitative approach. The study consists of three independent variables, namely e-commerce (X1), access to funding (X2), financial management (X3), and one dependent variable: increase in MSME income (Y). The population and research use saturated sampling. The data were analyzed using multiple linear regression with SPSS version 25. The results of the study indicate that the use of e-commerce, access to capital, and financial management have a positive and significant effect on increasing MSME income in Pulo Brayan Kota Village, both partially and simultaneously, with a contribution of 87.5%. The use of e-commerce has a positive effect of 0.320, access to capital by 0.629, and financial management by 0.583 on increasing income. This indicates that digitalization, capital support, and good financial management practices play a significant role in driving MSME income growth in the digital economy era.
Pengaruh Green Accounting, Sustainability Report Disclosure, dan Green Investment terhadap Kinerja Keuangan Ayuningtias, Puput Mia; 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.v7i1.8155

Abstract

The operational activities of the basic materials sector in Indonesia have a significant environmental impact while affecting the company's financial performance. However, the implementation of sustainable practices as a strategy to mitigate environmental risks and improve financial performance is still limited and has not been implemented consistently. This study aims to analyze the influence of green accounting, sustainability reporting, and green investment on the company's financial performance. The population in this study includes basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period with a research sample of 20 companies selected based on certain criteria. The analysis method used was panel data regression with the help of Stata software version 17. The results of the empirical analysis show that green accounting and sustainability reporting do not have a significant influence on financial performance. Meanwhile, green investment has a negative and significant effect on financial performance. These findings indicate that while sustainability practices are gaining attention, not all green initiatives contribute positively to financial performance in the short term. Investor preferences are still focused on traditional financial indicators. In addition, the implementation of sustainability practices also requires considerable initial costs and is still considered voluntary implementation. These findings are expected to contribute to the development of the literature and assist stakeholders in optimizing sustainability practice strategies.
Faktor-Faktor yang Mempengaruhi Keberlanjutan Fiskal Pemerintah Daerah di Indonesia Hidayat, Mochamad Farhan; Suseno, Deky Aji
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.v7i1.8233

Abstract

Fiscal sustainability has become an important issue for local governments as it reflects their ability to finance public services without creating a prolonged deficit burden. Regencies and cities in West Java face challenges of high dependence on central government transfers and imbalances between local revenue and public expenditure. This study aims to analyze the factors influencing fiscal sustainability of regencies and cities in West Java Province. Fiscal sustainability in this study is proxied by the nominal fiscal position (the difference between total regional revenue and total regional expenditure), where a positive value indicates a surplus and a negative value indicates a deficit. This research employs panel data from 27 regencies/cities in West Java during the 2018–2022 period, with independent variables consisting of Local Own-Source Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Regional Expenditure Ratio (RBD), and Gross Regional Domestic Product (GRDP). Data were analyzed using panel regression with the Common Effect Model. The results show that PAD (Prob. = 0.0804), DAK (Prob. = 0.0136), and RBD (Prob. = 0.0004) have a negative and significant effect on fiscal sustainability. In contrast, DAU has a positive and significant effect (Prob. = 0.0463), while GRDP has no significant effect (Prob. = 0.3325). These findings indicate that increases in PAD and DAK tend to encourage greater spending, thereby worsening the fiscal position, consistent with the flypaper effect and fiscal illusion theories. Meanwhile, DAU contributes positively to improving the fiscal position. The results emphasize the need for more disciplined expenditure management so that additional revenues can effectively strengthen local fiscal sustainability.
Analisis Tingkat Kepercayaan Masyarakat Terhadap Transparansi dan Akuntabilitas Pengelolaan Keuangan Desa Raudatuzzahra, Raudatuzzahra; Fadli, Fadli
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.v7i1.8104

Abstract

This study aims to examine the effect of transparency and accountability in village financial management on the level of community trust in North Bengkulu Regency. This study uses purposive sampling. The data used were primary data collected through questionnaires distributed to 217 respondents with sample criteria for the Village Consultative Body (BPD). The data processing technique was carried out using the Partial Least Square (PLS) method assisted by SmartPLS software. The findings of this study are the path coefficient of transparency to public trust of 0.277 with a T-statistic of 2.389 and p value = 0.008, indicating that every one unit increase in transparency will increase public trust by 0.277 units, and this effect is significant at α = 5% (because p < 0.05). Meanwhile, accountability has a path coefficient of 0.588, a T-statistic of 5.002, and p < 0.001, which means that a one-unit increase in accountability increases the level of public trust by 0.588 units, with a much stronger level of significance. From the results of this test, transparency and accountability have a positive effect on the level of public trust.
Pengaruh Technology Acceptance Model (TAM) terhadap Adopsi Kecerdasan Buatan di Kalangan Mahasiswa Akuntansi Rahmayanti, Dea Putri; Hatta, Madani; Afriazi, Hara
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.v7i1.8201

Abstract

Advances in artificial intelligence (AI) technology are rapidly increasing and have affected various sectors, including higher education. In the context of accounting students, the use of AI has the potential to increase learning effectiveness and readiness to face professional demands in the digital age. This study aims to analyze the influence of self-confidence, social norms, management support, perceived usefulness, and perceived ease of use on the adoption of AI by accounting students. The study uses a quantitative approach with an explanatory research method. Data were collected through a questionnaire survey of accounting students at Bengkulu University and analyzed using SmartPLS. The results show that the variables of perceived usefulness and perceived ease of use have a significant influence on AI adoption, while the variables of self-confidence, social norms, and management support contribute indirectly. These findings emphasize the importance of improving technological literacy and institutional support in encouraging the use of AI in educational settings. This study provides theoretical contributions to the development of technology acceptance models and practical implications for universities in designing AI-based learning strategies.
Pemanfaatan Artificial Intelligence dalam Ketidakjujuran Akademik Mahasiswa Akuntansi: Perspektif Fraud Hexagon Aysah, Putri; Hatta, Madani; Fela, Suci Fenti
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.v7i1.8202

Abstract

The use of Artificial Intelligence (AI) technology in the academic sector not only presents benefits but also introduces new risks, one of which is the potential misuse for committing academic dishonesty. The objective of this study is to examine how academic dishonesty among accounting students, specifically involving the use of AI as an aid in fraudulent activities, is influenced by the six components of the fraud hexagon: pressure, opportunity, rationalization, capability, arrogance, and collusion. In this context, AI is employed as a tool to facilitate cheating, such as fully copying AI-generated outputs or utilizing it during examinations. This research employs a quantitative methodology, with data collected through an online survey administered to Indonesian accounting students using purposive sampling. IBM SPSS Statistics 25 software was used to conduct multiple linear regression analysis on the data. The findings indicate that there is no positive effect from five factors, pressure, opportunity, rationalization, capability, and arrogance on AI-based academic dishonesty. Conversely, the variable collusion demonstrates a positive effect. These findings contribute to the understanding of unethical behavior in the digital academic context and may serve as a reference for formulating ethical policies regarding AI usage in higher education institutions.
Analisis Kinerja Keuangan dan Risiko Pembiayaan dalam Penerapan Prinsip Syariah pada Bank Syariah Yunni, Yunni; Harahap, Rahmat Daim; Anggraini, Tuti
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.v7i1.8248

Abstract

The rapid growth of the Islamic banking industry in Indonesia has not been matched by institutional strengthening at the micro level, particularly within Islamic Rural Banks (BPRS). This study aims to analyze the financial performance and financing risk of PT. BPRS Puduarta Insani from 2021 to 2024, and to evaluate the implementation of Sharia principles in operational practices from the perspective of Account Officers (AOs). Employing a qualitative approach, the research utilizes in-depth interviews supported by secondary financial data and applies thematic analysis. The findings reveal a significant phenomenon of pseudo-compliance, where Sharia principles are fulfilled formally but not substantively. This practice, driven by institutional pressure to achieve financing targets, directly contributes to a deteriorating portfolio quality and distortion in the application of Sharia contracts. The issue is further exacerbated by limitations in AO capacity, a weak monitoring system, and the lack of standardized recovery procedures, compounding risk management challenges. This study recommends institutional reform through the rationalization of financing targets, enhancement of operational Sharia training, and digitalization of monitoring systems to ensure a sustainable balance between financial performance and Sharia integrity.
Analisis Implementasi Scoring Bank Indonesia (BI) Checking dalam Keputusan Analisis Pembiayaan pada Bank Syariah Nurhidayah, Alimah; Lestari Nasution, Annio Indah; Kusmilawaty, Kusmilawaty
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.v7i1.8252

Abstract

This study aimed to analyze the implementation of the SLIK OJK system in financing decision-making at Bank Sumut KCP Syariah Kisaran and to evaluate the challenges and opportunities arising from its application. Using a qualitative case study approach, data was collected through in-depth interviews and document analysis. The findings revealed that while the SLIK OJK system helped reduce the Non-Performing Financing (NPF) ratio from 4.1% to 2.8%, it was unable to accommodate prospective clients from the informal sector who had high business potential but were not recorded in formal financial databases. The centralized and algorithm-driven nature of the system demonstrated a bias against social justice and did not permit branch units to exercise discretion in assessing applicants' character, socio-economic conditions, and moral track records. Within the framework of maqasid sharia, this situation created a dissonance between prudential banking principles and the imperative of public welfare. As a solution, this study proposed a hybrid Scoring approach, integrating systematic quantitative analysis with qualitative evaluations by branch units, to establish an inclusive and adaptive Islamic financing mechanism. The findings contributed significantly to the reformulation of risk assessment policies and the enhancement of financing governance rooted in sharia-based values.
Pengaruh Pembiayaan KUR Mikro Bank Syariah terhadap Perkembangan UMKM: Peran Syari’ah Compliance sebagai Variabel Moderasi Oktavia, Rizka Dwi; Syahbudi, Muhammad; Inayah, Nurul
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.v7i1.8253

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a critical pillar of the economy in Indonesia, yet they often face fundamental obstacles in accessing effective and affordable financing, which hinders their growth potential. This study aims to deeply analyze the influence of the Micro Business Credit (KUR) program, distributed by Bank Aceh Syariah, on the development of MSMEs in Medan City. Furthermore, this study also assesses the strategic role of Shariah Compliance as a moderating variable presumed to strengthen this relationship. Using a quantitative method with a survey approach, primary data were collected from 35 respondents selected via purposive sampling out of a total of 500 KUR recipients. Data analysis was conducted comprehensively using SPSS, encompassing validity and reliability tests, descriptive analysis, simple linear regression, and Moderated Regression Analysis (MRA). The research findings indicate that KUR has a positive and significant impact on the development of MSMEs. The Shariah Compliance variable was also found to significantly strengthen this relationship, as indicated by an increase in the coefficient of determination from 78.5% to 88.3% after the inclusion of the moderating variable. This finding confirms that sharia-based financing not only enhances financial access but also strengthens the business fundamentals of MSMEs.

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