cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Mesran
Contact Email
mesran.skom.mkom@gmail.com
Phone
+6282161108110
Journal Mail Official
jurnal.ekuitas@gmail.com
Editorial Address
Jalan Sisingamangaraja No. 338, Simp. Limun, Medan, Sumatera Utara
Location
Kota medan,
Sumatera utara
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
 54   55   56   57   58 
Pengaruh Hedonistic Lifestyle dan Impulse Buying Terhadap Layanan Paylater dengan Literasi Keuangan Sebagai Pemoderasi Puspitasari, Dian; 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.v7i1.7884

Abstract

Paylater services are becoming increasingly popular among Generation Z as a fast and practical payment alternative. However, the growing use of these services raises concerns about potential consumerist behavior and poor financial decision-making. This study aims to examine the influence of hedonistic lifestyle and impulse buying on the decision to use paylater services, and analyze the role of financial literacy as a moderating variable. The research was conducted at IKIP PGRI Bojonegoro with a total of 87 student respondents selected through purposive sampling. A quantitative research method was used with a survey approach and data were analyzed using the PLS-SEM technique through SmartPLS 4.0 software. The results show that hedonistic lifestyle and impulse buying have a significant influence on the decision to use paylater services. Furthermore, financial literacy was found to significantly moderate and weaken the effect of hedonistic lifestyle on the decision to use paylater services. However, financial literacy does not significantly moderate the relationship between impulse buying and paylater usage decisions. These findings suggest that a good understanding of financial concepts can reduce the impact of a hedonistic lifestyle on paylater usage decisions, but is not sufficient to control the emotional impulse associated with impulsive buying behavior.
Pengaruh Komite Audit Memoderasi Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report Hati, Herwinda Anggun Permata; Susilowati, Endah
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.v7i1.7914

Abstract

This study examines the effect of firm size on sustainability report disclosure, with the audit committee as a moderating variable. The background of this research stems from the generally low and varied levels of sustainability disclosure in Indonesia, as well as the crucial role of internal oversight in supporting sound corporate governance practices. The research sample consists of 37 mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, selected using purposive sampling. Data were collected through documentation of annual reports and sustainability reports, and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 3 software. The results show that both firm size and the audit committee significantly affect sustainability report disclosure, as supported by a p-value of 0.000. Furthermore, the audit committee is proven to moderate and strengthen the relationship between firm size and sustainability disclosure, with a p-value of 0.044. These findings highlight the important role of the audit committee in promoting transparency of non-financial information and reinforcing the implementation of good corporate governance, particularly in the mining sector.
Pengaruh Biaya Lingkungan, Leverage, dan Likuiditas Terhadap Profitabilitas Perusahaan Manufaktur Kurniawan, Roykhan Dwi; Ismanto, Hadi
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.v7i1.7941

Abstract

Manufacturing companies in Indonesia face challenges in maintaining a balance between compliance with environmental regulations and achieving profitability. Expenditures on environmental costs and debt-based funding structures can reduce corporate profits. Meanwhile, high liquidity does not necessarily have a direct impact on increasing profitability because it is not necessarily utilized productively. This study aims to analyze the effect of environmental costs, leverage, and liquidity on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021–2023. This study uses secondary data in the form of annual reports and sustainability reports obtained from the companies' official websites. The sample consisted of 51 companies with 153 observations selected using a purposive sampling method. Data were analyzed using panel data regression with a Fixed Effect Model (FEM) approach and robust standard errors. The results show that environmental costs have a significant negative effect on profitability (coefficient -0.0256; p = 0.000), and leverage also has a significant negative effect (coefficient -0.0050; p = 0.012). Liquidity has no significant effect on profitability (coefficient -0.0081; p = 0.420). These findings underscore the importance of efficiency in environmental cost management and a healthy financial structure to maintain sustainable profitability.
Determinan Nilai Perusahaan: Profitabilitas sebagai Variabel Mediasi di Sektor Makanan dan Minuman Indah, Nopiani
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.v7i1.7957

Abstract

This study investigates the factors influencing firm value within the Indonesian food and beverage industry, specifically highlighting profitability's mediating role. The main goal is to identify the direct and indirect impacts of capital structure, asset growth, and firm size on both profitability and firm value. This quantitative research used a causality approach, analyzing secondary data from the annual financial reports of 48 food and beverage companies listed on the Indonesia Stock Exchange between 2018 and 2022. Data analysis was conducted using eViews 13. The results showed interesting findings: capital structure negatively affected profitability but positively influenced firm value. This suggests there's an optimal way companies should get their funding. Interestingly, asset growth and firm size didn't significantly affect profitability or firm value directly. Furthermore, profitability, as a mediating factor, didn't significantly connect the influence of capital structure, asset growth, or firm size to firm value. These findings imply that how a company's value is created is complex, and other factors, like good management and future opportunities, might be more important.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Institusional Terhadap Pengungkapan Emisi Karbon Sianturi, Tria Adelina; Aziza, Nurna
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.v7i1.7966

Abstract

This study analyzes the effect of profitability, company size, and institutional ownership on the disclosure of carbon emissions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research population includes all manufacturing entities, with a total of 55 samples obtained through purposive sampling technique. The approach used is quantitative, with multiple linear regression analysis using the help of SPSS version 27. Research data obtained from annual reports and corporate sustainability reports. The results showed that profitability with a significance value of 0.017 < 0.05 and company size with a significance value of 0.029 < 0.05 had a positive effect on the disclosure of carbon emissions. However, institutional ownership with a significance value of 0.361 > 0.05 has no influence on the disclosure of carbon emissions. Although Indonesia has committed to the Net Zero Emission (NZE) target, pressure from institutional investors has not been enough to encourage widespread carbon emission reporting practices. This indicates that environmental transparency in Indonesia is still voluntary and not fully a normative obligation. This research highlights the need for active stakeholder roles and strengthened regulations to make carbon emissions reporting a more common and standardized practice.
Determinan Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderasi Hermayanti, Citra Pramita; 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.v7i1.7967

Abstract

This study aims to analyze profitability as a moderating variable in the relationship between Environmental Social Governance (ESG) and intellectual capital on company value. The research subjects include companies listed on the SRI-KEHATI index from 2020 to 2024. The approach used in this study is a quantitative method, with purposive sampling as the sample selection method. The data obtained from the study were analyzed using STATA 17 software. The findings of the study reveal several important points: 1. ESG has a negative impact on firm value (P> | t | = 0.009 and coefficient = -0.028108). This indicates that the implementation of ESG is perceived by some investors as a significant cost burden, thus considered less beneficial for the company. 2. Intellectual capital has a positive effect on increasing company value (P>| t | = 0.000 and coefficient = 0.0192242), 3. Profitability is proven to strengthen the influence of ESG on company value (P>| t | = 0.003), and 4. Profitability has been proven to strengthen the influence of intellectual capital on company value (P>| t | = 0.000). The conclusion of the hypotheses is that H1 is rejected, while H2, H3, and H4 are accepted
Pengaruh PDRB Perkapita, Populasi dan Partisipasi Angkatan Kerja Terhadap Kemiskinan di Pulau Sumatera: Perspektif Ekonomi Islam Adinda, Delvira Rahma; Ghofur, Ruslan Abdul; Etika, Citra
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.v7i1.7976

Abstract

This study aims to analyze the influence of per capita GRDP, population, and labor force participation rate (TPAK) on poverty in 10 provinces on Sumatra Island during the 2019–2023 period from an Islamic economic perspective. The data used in this study are panel data sourced from the Central Statistics Agency (BPS), and analyzed using a quantitative approach with the selected regression model, the Fixed Effect Model (FEM). Data analysis using EViews 10 software. The results of this study indicate that partially GRDP per capita has a negative and insignificant effect on poverty in 10 Provinces of Sumatra Island, with a coefficient value of -0.000834 and a probability of 0.6233 (> 0.05), and Labor Force Participation Rate has a negative and insignificant effect on poverty in 10 Provinces of Sumatra Island with a coefficient value of -1.669434 and a probability of 0.6618 (> 0.05), while population has a negative and significant effect on poverty in 10 Provinces of Sumatra Island with a coefficient value of -0.057793 and a probability of 0.0047 (< 0.05). Simultaneously, GRDP per capita, population, and labor force participation rate together have a significant effect on poverty in 10 Provinces of Sumatra Island with an f-statistic value of 1716.848 and an f-statistic probability of 0.000000 (< 0,05). From an Islamic economic perspective, poverty alleviation efforts must also incorporate principles of justice, such as zakat and waqf. These findings provide useful insights for policymakers in formulating effective strategies to improve public welfare.
Pengaruh Populasi, Upah Minimum, dan Human Capital Terhadap Pengangguran Terbuka di Provinsi Lampung: Perspektif Ekonomi Islam Safitri, Adelia; Fuadi, Fatih; Ermawati, Liya
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.v7i1.7977

Abstract

This study aims to analyze the influence of population, provincial minimum wage, and human capital on the open unemployment rate in Lampung Province in 2018-2024 from an Islamic economic perspective. The data used are panel data sourced from the Central Statistics Agency (BPS), and analyzed using a quantitative approach with the Fixed Effect Model (FEM) method through EViews 10 software. Based on the results of the t-test in this study, it shows that partially the population has a negative and significant effect on the open unemployment rate in Lampung Province, with a coefficient value of -0.057919 and a probability of 0.0011 (< 0.05). The provincial minimum wage also has a negative and significant effect on the open unemployment rate in Lampung Province, with a coefficient value of -3.121572 and a probability of 0.0032 (< 0.05). Meanwhile, human capital as measured by the human development index does not have a significant effect on the open unemployment rate in Lampung Province with a coefficient of 3.972250 and a probability of 0.3727 (> 0.05). Simultaneously, population, provincial minimum wage, and human capital significantly influence the open unemployment rate in Lampung Province with an f-statistic value of 7.804487 and a probability of 0.0000 (< 0.05). From an Islamic economic perspective, efforts to overcome unemployment should not only focus on achieving economic indicators alone, but must also be supported by principles of social justice such as equal employment opportunities and skills training to create jobs and empower communities sustainably.
Pengaruh Fear of Missing Out (Fomo) dan Self-Control Terhadap Penggunaan Pinjaman Online Pada Mahasiswa Gen Z Permatasari, Lintang Putri; Yuhertiana, Indrawati
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.v7i1.7989

Abstract

This study aims to evaluate the extent to which Fear of Missing Out (FoMO) and self-control influence the use of online loan services among Generation Z students in Surabaya. With the rising prevalence of online borrowing behavior in digital environments, understanding the psychological factors behind such behavior has become increasingly relevant. This research investigates whether these two individual factors, FoMO and self-control, simultaneously shape students’ financial decisions in the context of easy online loan access. The results show that FoMO has a positive and significant effect on online loan usage (p = 0.000; t = 13.098; β = 0.606), indicating that students with higher FoMO are more likely to engage in impulsive borrowing. Likewise, self-control also has a significant negative effect (p = 0.000; t = 7.706; β = 0.269), suggesting that higher levels of self-control reduce the likelihood of using online loans. Together, FoMO and self-control explain 48% of the variance in online loan usage. However, financial literacy does not significantly moderate the relationship between either FoMO (p = 0.949) or self-control (p = 0.092) and online loan use. The findings reveal that FoMO has a positive and significant effect on online loan usage (p = 0.000; t = 11.231; β = 0.581), suggesting that students with higher FoMO tendencies are more likely to use online loans. Financial literacy also shows a significant negative influence (p = 0.008; t = 2.668; β = -0.298), indicating that greater financial knowledge tends to reduce online loan use. However, self-control was found to have no significant effect (p = 0.729), nor did financial literacy significantly moderate the relationship between FoMO (p = 0.949) or self-control (p = 0.092) and online loan usage. These findings suggest that emotional and social pressures (such as FoMO) may outweigh rational financial decision-making, even among financially literate individuals. The study concludes that FoMO and self-control significantly influence online loan usage among Generation Z students, with FoMO having a stronger effect. Financial literacy does not moderate these relationships. Therefore, financial education should also address emotional and social factors, not just financial knowledge.
Peran Whistleblowing System dan Big Data Dalam Pendeteksian Fraud Pada Instansi Pemerintah Permata, Marchelo Boas; Budiwitjaksono, Gideon Setyo
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.v7i1.8005

Abstract

This study aims to analyze the influence of the whistleblowing system and big data on fraud detection in the public sector. A quantitative approach was employed by distributing questionnaires to 112 auditors of the Audit Board of Indonesia (BPK) in East Java. Data were processed using the SEM-PLS method. The outer model results confirmed the validity and reliability of the research instruments. The structural model test revealed that the whistleblowing system has no significant effect on fraud detection, while big data shows a positive and significant impact. These findings indicate that big data is more effective in supporting audit processes than manual whistleblowing mechanisms. This study contributes theoretically to the literature on fraud detection and provides practical implications for auditors and policymakers in designing technology-based fraud detection systems.

Page 56 of 58 | Total Record : 571

 54   55   56   57   58 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol 7 No 2 (2025): November 2025 Vol 7 No 1 (2025): August 2025 Vol 6 No 4 (2025): May 2025 Vol 6 No 3 (2025): February 2025 Vol 6 No 2 (2024): November 2024 Vol 6 No 1 (2024): August 2024 Vol 5 No 4 (2024): May 2024 Vol 5 No 3 (2024): February 2024 Vol 5 No 2 (2023): November 2023 Vol 5 No 1 (2023): August 2023 Vol 4 No 4 (2023): May 2023 Vol 4 No 3 (2023): February 2023 Vol 4 No 2 (2022): November 2022 Vol 4 No 1 (2022): August 2022 Vol 3 No 4 (2022): May 2022 Vol 3 No 3 (2022): February 2022 Vol 3 No 2 (2021): November 2021 Vol 3 No 1 (2021): August 2021 Vol 2 No 2 (2021): February 2021 Vol 2 No 1 (2020): EKUITAS - Agustus 2020 Vol 1 No 2 (2020): February 2020 Vol 1 No 1 (2019): August 2019 More Issue