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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 Suku Bunga, Perdagangan Internasional dan Nilai Tukar terhadap Pengangguran di ASEAN dalam Perspektif Islam Rafi, M Al; Susanto, Is
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.v7i1.8006

Abstract

Unemployment is one of the key indicators in assessing a country's economic stability, including within the ASEAN region. Interest rates, international trade, and exchange rates are among the factors that influence the level of unemployment. In Islamic economics, unemployment is not only viewed as an economic problem but also as a form of social injustice that must be addressed through a sharia-based approach. This study aims to analyze the influence of interest rates, international trade, and exchange rates on the unemployment rate in five ASEAN countries (Indonesia, Malaysia, Thailand, the Philippines, and Singapore) from the perspective of Islamic economics. This research employs a quantitative approach using panel data regression methods, processing secondary data from 2018 to 2024. The selection of the analytical model was carried out through the Chow and Hausman tests, which indicated that the Fixed Effect model was the most appropriate. The results of the study show that interest rates have a positive and significant effect on unemployment (0.0169 < 0.05), and exchange rates have a negative and significant effect on unemployment (0.0000 < 0.05), while international trade does not have a significant effect (0.1103 > 0.05). Simultaneously, the three variables have a significant effect on unemployment (0.000045 < 0.05). From an Islamic perspective, the solution to unemployment emphasizes fair wealth distribution, the prohibition of riba (usury), and the implementation of profit-sharing systems such as mudharabah and musyarakah.
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Intervening Ambrosius, Niko Ferdianto; Sari, Ayu Puspita; Rusliyawati, Rusliyawati
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.v7i1.8010

Abstract

This study aims to analyze the impact of GCG (Good Corporate Governance) on Firm Value, considering the role of Financial Performance as mediation. GCG is measured through the indicators of Managerial Ownership (MO) and Institutional Ownership (IO), while Firm Value is measured using Tobin’s Q, and Financial Performance is represented by Return on Equity (ROE). This study employs a quantitative approach, with sampling conducted using the Purposive Sampling technique. The research utilizes secondary data obtained from Fast-Moving Consumer Goods (FMCG) sector companies listed on the Indonesia Stock Exchange (IDX) and related company websites for the 2020–2024 period. Data analysis includes descriptive statistical tests, classical assumption tests, multiple linear regression, and path analysis using SPSS 25 software and the Sobel test calculator. The results indicate that GCG, proxied by Managerial Ownership and Institutional Ownership, does not have a significant effect on Firm Value and Financial Performance, as evidenced by the t-statistic values: Managerial Ownership (t-stat = 0.226 < t-table = 1.676) with a significance value of 0.791 > 0.05, and Institutional Ownership (t-stat = -0.999 < t-table = 1.676) with a significance value of 0.323 > 0.05. However, Financial Performance has a significant effect on Firm Value, as shown by the t-statistic (t-stat = -4.793 < t-table = 1.676) with a significance value of 0.000 < 0.05. Nevertheless, Financial Performance does not mediate the relationship between GCG and Firm Value.
Pengaruh Cashless Society Dan E-Wallet Terhadap Perilaku Konsumtif Mahasiswa Rahmi, Restu Aulia; Maresti, Dwila; Zuhra, Syarifah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8388

Abstract

This study aims to analyze the influence of cashless society and e-wallets on the consumptive behavior of students at Mohammad Natsir University Bukittinggi. The research method used a quantitative approach with a survey technique on 70 respondents selected by purposive sampling. Data were analyzed using validity tests, reliability tests, classical assumption tests, and multiple linear regression. The results show that e-wallets have a positive and significant effect on consumptive behavior (β = 1.059; p = 0.000), while cashless society shows a significant negative influence (β = -0.306; p = 0.008). Simultaneously, both variables explain 69.8% of the variation in consumptive behavior (Adj. R² = 0.698). These findings indicate that e-wallet features such as cashback and ease of transaction are the main triggers of consumptive behavior, while a comprehensive understanding of the cashless system can act as a controller. This study recommends the importance of digital financial literacy and more responsible e-wallet design.
Pengaruh Komisaris Independen, Profitabilitas dan Transfer Pricing Terhadap Tax Avoidance Pada Perusahaan Sektor Barang Baku Dwityas, Fitria Sekar; Hernat, Okevanrianus Putra
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8494

Abstract

The purpose of this study is to examine the influence of independent commissioners, profitability, and transfer pricing on tax avoidance in companies within the raw materials sector. This quantitative research utilizes secondary data, specifically annual financial reports obtained from the official website of the Indonesia Stock Exchange. The population consists of all companies in the raw materials sector listed on the Indonesia Stock Exchange from 2020 to 2024. Using purposive sampling, 20 companies meeting the sample criteria were selected. Data analysis was conducted using multiple linear regression with the assistance of the Statistical Package for the Social Sciences (SPSS) version 26. The results indicate that independent commissioners have a t-statistic significance value of 0.045, which is less than 0.05, with a positive β1 coefficient of 0.166. This suggests that a higher proportion of independent commissioners is associated with a higher Effective Tax Rate (ETR), indicating lower tax avoidance. Profitability has a t-statistic significance value of 0.000, less than 0.05, with a negative β2 coefficient of 0.864, implying that higher profitability leads to a lower ETR and thus higher tax avoidance. Transfer pricing shows a t-statistic significance value of 0.057, greater than 0.05. Partially, independent commissioners have a negative effect on tax avoidance, profitability has a positive effect, and transfer pricing has no effect. Simultaneously, the variables of independent commissioners, profitability, and transfer pricing significantly influence tax avoidance.
Pengaruh Kinerja Keuangan Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2022-2024 Hasanah, Hani Nur; Pabulo, Azfa Mutiara Ahmad
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8490

Abstract

The purpose of this research is to examine manufacturing companies listed on the Indonesia Stock Exchange in the consumer services and retail subsectors from 2022 to 2024 and to analyze how liquidity, solvency, and profitability affect dividend policy. Dividend distribution often places companies in financial difficulty, preventing them from expanding as quickly as shareholders desire. This issue therefore becomes the focus of this study. Fifteen companies and forty-eight observations were selected as samples using a purposive sampling technique based on specific criteria. Statistical information was obtained from publicly available annual financial reports published by the IDX. Data analysis was carried out using SPSS 27 through multiple linear regression and classical assumption tests to ensure model validity. The results indicate that solvency has a significant effect on dividend policy (t = -3.479; Sig. = 0.002), whereas liquidity (Sig. = 0.141) and profitability (Sig. = 0.705) have no significant effect. Simultaneously, the three variables have a significant influence (F = 4.318; Sig. = 0.012) with an R² value of 0.332, meaning that 33.2% of the variation in dividend policy is explained by these three factors. Based on these findings, debt-based financing mechanisms play a more crucial role in determining post-pandemic dividend policy. Investors, researchers, and management can all benefit from these results by gaining a better understanding of the financial variables that influence dividend policy.
Pengaruh Kinerja Keuangan, Leverage dan Pergantian Manajemen Terhadap Auditor Switching Ardita, Akwine Jeny; Ricky, Ricky
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8575

Abstract

This study aims to analyze the effect of financial performance variables, leverage, and management turnover on auditor switching in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. The population in this study consisted of 83 companies, and the final sample was 52 companies selected through purposive sampling, resulting in a total of 260 observations. Data analysis was conducted by applying binary logistic regression using SPSS. The dependent variable, auditor switching, was measured using a dummy variable, with companies that changed auditors given a value of 1 and companies that did not change auditors given a value of 0. Financial performance, as measured by ROA, did not have a significant effect on auditor switching. This may indicate that a decline in financial performance is not always the main driver for companies to change auditors, as other factors may be more dominant. Similarly, leverage had no significant effect on auditor switching. This study shows that the leverage variable, which serves as an indicator of a company's debt burden, also had no significant effect on the decision to change auditors. However, management turnover measured using dummy variables was found to have a significant and positive effect on auditor switching. These findings illustrate that the replacement of the chief executive officer or top management is the main factor driving companies to change auditors. This study is projected to provide comprehensive insights into the dynamics and factors that empirically influence auditor switching, particularly in food and beverage companies listed on the IDX.
Pengaruh Family Support terhadap Financial Resilience Mahasiswa Rantau dengan Financial Self-Efficacy sebagai Pemoderasi Wicaksana, Febrian Eka Candra; Yuhertiana, Indrawati
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8582

Abstract

Overseas students are a group of individuals who face complex challenges in adapting to a new environment, particularly in terms of financial management. Living far from their families demands a high level of independence in academic, social, and economic aspects. This study aims to examine and analyze the effect of family support on the financial resilience of overseas students, with financial self-efficacy as a moderating variable. The research was conducted at Asrama Mahasiswa Nusantara Surabaya with a total of 80 respondents selected through random sampling. The research method used was quantitative with a survey approach, and data analysis was carried out using the PLS-SEM technique through SmartPLS 4.0 software. The results show that family support (p = 0.000; t = 10.914) and financial self-efficacy (p = 0.015; t = 2.213) have a significant effect on the financial resilience of overseas students. However, financial self-efficacy (p = 0.401; t = 0.252) does not moderate the relationship between family support and financial resilience significantly. These findings indicate that students tend to rely more on family support as the main source of financial stability, while confidence in financial aspects has not yet developed optimally during their period of living away from home.
Pengaruh Rasio Profitabilitas, Likuiditas, dan Aktivitas Terhadap Nilai Perusahaan Sektor Non-Cyclicals Periode 2021-2024 Veren, Veren; Susanti, Merry
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8649

Abstract

The problem in this study is related to the impact of the pandemic and post-pandemic periods, which led to restrictions on economic activities and hindered business growth in the consumer non-cyclical sector, a sector known for its relative stability. This study aims to analyze the effect of profitability, liquidity, and total asset turnover on firm value in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. This study was processed using IBM SPSS Statistics Version 31, with a sample of 308 data from 77 consumer non-cyclicals companies. However, 142 out of 308 company data were identified as outliers and did not fulfill the normality test in the classical assumption test, resulting in 166 samples used in this study. This study used Tobin’s Q as a parameter in measuring firm value. Data analysis methods used were classical assumption tests, descriptive statistics, coefficient of multiple determination, t-tests, F-tests, and multiple linear regression analysis. Based on the research results, the regression coefficients for ROA were -0.998, CR -0.021, and TATO 0.053. These three independent variables also had significance values ​​less than 0.05, indicating that they significantly influence firm value. Thus, the research results indicate that profitability and liquidity have a significant negative effect on firm value, while total asset turnover has a significant positive effect on firm value.
A Comparative Study of Financial Performance During and After the Covid-19 Pandemic in Food and Beverage Companies Salsabila, Firdaus; Muslimin, Muslimin
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8604

Abstract

A This study aims to measure financial performance through comparisons during and after COVID-19, specifically for food and beverage business entities listed on the Indonesia Stock Exchange. The research method is comparative, comparing financial ratios during the pandemic (2020-2021) and post-pandemic (2022-2023). The study used a sample of 16 companies that met the standards as research units. The results showed that the current ratio showed no significant change, the return on investment ratio showed a significant change, namely an increase in investment value after the pandemic, and the inventory turnover ratio did not experience a significant change in financial performance.
Dampak Literasi Perpajakan, Kesadaran Pajak, dan Penerapan Fintech Terhadap Pelaporan Pajak Astuti, Ratna Puji; Erdi, Tio Waskito
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8629

Abstract

This study aims to analyze the influence of tax literacy, tax awareness, and financial technology (fintech) on tax reporting, with tax sanctions as a moderating variable. The phenomenon of fiscal digitalization demands higher tax compliance through electronic systems such as e-filing and e-billing. Primary data were collected from 195 tax payers in Yogyakarta City and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. The results show that tax awareness and fintech have a positive and significant effect on tax reporting, while tax literacy has no significant effect. The R-square value of 0.762 indicates a strong explanatory power of the model. Tax sanctions were found to moderate the relationships among variables, showing a negative effect on the link between literacy and awareness toward reporting, and a positive effect between fintech and reporting. This study concludes that tax reporting compliance in the digital era is influenced by the combination of knowledge, morality, technology, and law enforcement factors.

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