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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 597 Documents
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Pengaruh Transfer Pricing, Inventory Intensity, Capital Intensity Terhadap Penghindaran Pajak Ramadhan, Daniel; 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.v7i1.8193

Abstract

This study aims to analyze the impact of transfer pricing, inventory intensity, and capital intensity on tax avoidance in coal mining sub-sector companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2023 period. Tax avoidance is a critical issue due to its effect on optimizing state revenue. The study employs a quantitative approach with purposive sampling, resulting in a sample of 12 companies analyzed over five years, yielding 60 observational data points. Secondary data were obtained from published annual reports and financial statements. Data analysis was conducted using the Structural Equation Modeling (SEM) method based on Partial Least Square (PLS) with the assistance of SmartPLS 3.0 software. The results indicate that transfer pricing and capital intensity have no significant impact on tax avoidance. Meanwhile, inventory intensity has a positive and significant effect on tax avoidance, suggesting that inventory manipulation may be used to reduce tax burdens. These findings contribute to regulators in tightening oversight on inventory management in tax policies and to companies in formulating ethical and regulation-compliant tax strategies.
Ketahanan Perusahaan di Era Ketidakpastian Global: Analisis Dampak Karakteristik Audit terhadap Ketepatan Waktu Pelaporan Keuangan Kurniawati, Lintang; Kusumawati, Annisa Fitriana; Bhaskoro, Haryo; Rahardi, Rafi Amani Muflih; Maliana, Putri Dilla; Ferdyamin, Pinnacle; Setiawan, Ahmad Syihan
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.v7i2.8467

Abstract

Global uncertainty triggered by the COVID-19 pandemic has caused significant disruptions to economic stability, particularly within vital sectors such as infrastructure, utilities, and transportation. Data indicate that these sectors experienced substantial revenue declines—87.9%, 90.90%, and 90.34%, respectively. These sharp decreases not only highlight the vulnerability of business sectors to external shocks but also underscore the importance of corporate resilience in responding to crises. Under such high-pressure circumstances, access to external financing becomes crucial for maintaining company operations. However, investors’ decisions to provide capital largely depend on the quality and credibility of the financial information disclosed by companies. Audited financial statements serve as a primary instrument for building investor trust, as they reflect managerial transparency and accountability. Furthermore, in this context, auditing plays a vital role in ensuring the credibility of financial information and the timeliness of financial reporting, which reflects a company’s responsiveness and accountability in maintaining resilience. This study aims to: (1) analyze the relationship between audit characteristics and the timeliness of financial reporting, and (2) provide empirical evidence regarding the impact of timely audited reporting on corporate resilience during periods of global uncertainty. A quantitative research method was employed, utilizing financial statement data from companies in the infrastructure, utilities, and transportation sectors for the years 2020 to 2023. The data were processed using SPSS 26. The findings reveal that auditor reputation has a significant effect on financial reporting timeliness. Meanwhile, audit location, auditor rotation, and audit fees were found to have no significant effect. Furthermore, timely financial reporting is proven to be a key factor in helping companies navigate economic uncertainty and maintain resilience amid ongoing global disruptions.
Dampak Ketersediaan Laporan Keuangan Pada Perencanaan Usaha UMKM Serta Model Pelaporan Keuangan Berbasis SAK EMKM Nurlinda, Nurlinda; Asmalidar, Asmalidar; Riswanto, Riswanto
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.v7i2.8642

Abstract

The purpose of this study is to determine the relationship between the availability of financial reports and planning in MSMEs and to design a simple financial report preparation processing model for Micro, Small, and Medium Enterprises (MSMEs), as well as to provide practical recommendations regarding financial report models that can be immediately implemented for MSME business planning so that business continuity can be maintained. This study is a quantitative and quantitative study using primary and secondary data collected through questionnaires, interviews, observations and documentation of 13 respondents of MSMEs assisted by Dharma Wanita of Politeknik Negeri Medan. Data were analyzed using product moment and descriptive analysis. The results of this study indicate that there is a strong relationship between the availability of financial reports and MSME planning of 0.979 in the range of 0.80-1.000 (Very Strong). The MSME Financial Report Model using the MSME SAK Standard is adequate for MSME financial management. The application of financial reports in MSME planning involves utilizing information sourced from the financial reports to develop business plans, including sales, production, capital, and profit planning.
Pengaruh Pengangguran dan Pertumbuhan Penduduk Terhadap Kemiskinan di Indonesia: Analisis Data Panel Tahun 2020-2024 Farahdiba, Farahdiba; Rasyidin, M; Saleh, M
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 3 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i3.8273

Abstract

This study aims to analyze the effect of unemployment and population growth on poverty levels in Indonesia. The research was conducted across 34 provinces during the 2020–2024 period using secondary data obtained from the Central Bureau of Statistics. The study employed a quantitative approach with panel data regression analysis. The best model selection was carried out using the Chow, Hausman, and Lagrange Multiplier tests, which indicated that the Random Effect Model was the most appropriate. The results show that unemployment has a negative but statistically insignificant effect on poverty levels. This finding suggests that an increase in unemployment does not necessarily lead to higher poverty rates, possibly due to the role of the informal sector and social protection programs that help maintain household purchasing power. In contrast, population growth has a positive and significant effect on poverty levels. Simultaneous testing shows that both variables jointly have a significant effect on poverty, with a coefficient of determination (R²) of 3.86 percent, indicating a relatively low contribution to variations in poverty. These results imply that other factors beyond the research variables, such as income inequality, education quality, and access to basic services, have a more dominant influence. The study emphasizes the importance of integrated policies focused on controlling population growth and improving job quality to sustainably reduce poverty rates.
Analisis Fundamental Perusahaan LQ45 Tahun 2024: Hubungan EPS dan PBV dengan Harga Saham Aflaha, Vini Annesia; Dwiyanti, Yeni Hilma
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 3 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i3.8523

Abstract

This study aims to examine the influence of Earnings per Share (EPS) and Price to Book Value (PBV) on stock prices of companies listed in the LQ45 Index on the Indonesia Stock Exchange in 2024. The background of this research is based on the substantial fluctuations in stock prices during the 2024 period, reflecting unstable global and domestic economic conditions. A quantitative approach with a causal associative research design was employed. The population consisted of all companies included in the LQ45 Index, and a total of 45 companies were selected as the sample using purposive sampling. The study used secondary data obtained from annual financial statements and stock price information published by the Indonesia Stock Exchange. Data were analyzed using multiple linear regression with SPSS, preceded by classical assumption tests (normality, multicollinearity, and heteroscedasticity tests). The results indicate that EPS has a positive and significant effect on stock prices, with a significance value of 0.000 and a regression coefficient of 0.476, meaning that higher earnings per share lead to increased stock prices. PBV also shows a positive coefficient of 0.306 but is not statistically significant, with a significance value of 0.147, implying that PBV does not have a partial effect on stock prices, although market valuation relative to book value still shapes investor perception. The simultaneous test demonstrates that EPS and PBV jointly have a significant effect on stock prices, with a significance value of 0.000 and an adjusted R² of 0.618, indicating that the model explains 61.8% of stock price variation, while the remaining 38.2% is influenced by other factors outside the model. Overall, the findings confirm that EPS is the most decisive fundamental indicator in determining the stock prices of LQ45 companies. These results reinforce that fundamental factors continue to play a crucial role in shaping market valuation in Indonesia.
Peran Gender Sebagai Moderasi Dalam Pengaruh Suku Bunga, Inflasi, dan Literasi Keuangan Terhadap Minat Investasi Generasi Muda Widiantari, Komang Sri; Palguna, I Gusti Agung Bayu Satria; Suidarma, I Made; Sunarta, I Nyoman
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 3 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i3.8762

Abstract

This study investigates the influence of interest rates, inflation, and financial literacy on investment intention among Generation Z in Bali Province, with gender serving as a moderating variable. The research is motivated by the increasing participation of young people in Indonesia’s capital market, which reflects a growing awareness of financial opportunities in the digital era. A quantitative approach was applied using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method, analyzed through SmartPLS 4 software. The study involved 152 respondents aged 17–28 years, all classified as Generation Z residents of Bali who have never engaged in capital market transactions, selected through purposive sampling. Respondents were limited to individuals who had never conducted transactions in the capital market to avoid bias from investment experience, ensuring that the measured investment intention genuinely reflects the early stage of decision-makingThe results reveal that financial literacy exerts a positive and significant effect on investment intention (T-statistics = 3.463; P-value = 0.001), confirming its pivotal role in shaping rational financial decisions. In contrast, interest rates and inflation show positive but insignificant relationships with investment intention. These findings align with the Theory of Planned Behavior (TPB) and Behavioral Finance Theory, indicating that financial literacy, as a component of perceived behavioral control, serves as the dominant predictor of investment intention. Furthermore, gender does not moderate the relationships between independent variables and investment intention. The model’s R-square value of 0.767 suggests that the proposed framework explains 76.7% of the variance in Generation Z’s investment intention in Bali.
Pengaruh Corporate Governance dan Profitabilitas Terhadap Tax Management Pada Perusahaan Perusahaan Pertambangan Putri, Nessa Pavetria; Andayani, Sari
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 3 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i3.8789

Abstract

Tax management is a crucial issue in mining companies since this sector still shows a relatively low level of tax compliance. This study examines the effect of corporate governance and profitability on tax management. The sample consists of 33 mining companies listed on the Indonesia Stock Exchange during 2021-2023, resulting in 99 obeservations selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS 29, including normality test, classical assumption test, t-test, F-test, and coefficient dettermination. The results indicate that corporate governance, proxied by the proportion of independent commisioners, has a positive and significant effect on tax management (t = 2.023; sig = 0.046). profitability measured by ROA also has a positive and significant effect on tax management (t = 52.508; sig = 0.000). simultaneously, both variables significantly influence tax management (F = 1,382.745; sig = 0.000) with a contribution of 96.6%. These findings highlight that better corporate governance implementation and higher profitability lead to higher levels of corporate tax compliance.
Mendorong Pertumbuhan Industri Halal: Identifikasi Faktor Strategis Melalui Analisis SWOT Tampubolon, Arsyaf; Nawawi, Zuhrinal; Ramadhan, Muhammad
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 3 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i3.8996

Abstract

This study aims to identify the strategic factors influencing the growth of the halal industry through a SWOT analysis (Strengths, Weaknesses, Opportunities, Threats). Using a qualitative literature review approach, relevant research articles published between 2021 and 2025 were analyzed. The findings indicate that the halal industry's main strengths lie in strong government support, its contribution to the Sustainable Development Goals (SDGs), a universal market base, and the Halal-Tayyiban concept. However, significant weaknesses persist, including the lack of harmonized global standards, limited infrastructure, and technological gaps. Opportunities are identified in digital transformation, the growing young Muslim population, and expansion into non-traditional markets, while threats include intense global competition and political-economic instability. Based on the analysis, strategic recommendations are proposed, focusing on the harmonization of global halal standards, investment in infrastructure and technology, human resource capacity building, enhanced branding, and the development of a collaborative ecosystem. These measures are expected to accelerate the growth of a sustainable and globally competitive halal industry.
Determinasi Manajemen Laba: Kajian Empiris Pada Perusahaan Real Estate Periode 2020-2024 Jessie, Jessie; Averio, Thomas
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 3 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i3.9000

Abstract

This study aims to examine the influence of political connections, gender diversity, financial distress, and operating cash flow on earnings management in the real estate sector. The population consists of companies listed on the Indonesia Stock Exchange from 2020 to 2024. Samples were obtained through purposive sampling, involving 39 companies over 5 years, resulting in 195 total observations. The study employs quantitative methods with panel data regression analysis, using SPSS 26 software. The results indicate that financial distress and operating cash flow have a positive influence on earnings management, while political connections and gender diversity have a negative influence. In this studs, the coefficient of determination is 52.5%.The main contribution of this study is to provide a foundation for real estate company management to strengthen internal oversight to reduce earnings management during high financial distress, through independent audits or funding diversification. Investors and creditors can utilize these findings as risk indicators, where companies with low political connections, high gender diversity, or high operating cash flow are more transparent, thereby reducing investment risk in sectors vulnerable to economic fluctuations.
Pengaruh Pajak Hotel, Restoran, Hiburan dan Retribusi Parkir Terhadap Pendapatan Asli Daerah Aprilliani, Astrid; Yasin, Muaidy; Jumaedi, M
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 3 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i3.9002

Abstract

This study analyzes the effect of Hotel Tax, Restaurant Tax, Entertainment Tax, and Parking Levy on Regional Original Revenue (PAD) in 10 regencies/cities in West Nusa Tenggara Province for the 2019–2023 period. The method used is panel data analysis with a Random Effects model. The results show that simultaneously, all four variables have a significant effect on PAD. However, partially, no tax variable is significant at α=0.05. Only Parking Levy has an effect at α=0.10. The research model is able to explain 51.51% of the variation in PAD, indicating that the contribution of revenue from regional taxes is still limited, while levies play a more direct role.

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