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 597 Documents
 56   57   58   59   60 
Analisis Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage terhadap Nilai Perusahaan Subsektor Tekstil dan Garmen Fatihah, Dila Rizki; Tantra, Arda Raditya
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.v7i3.9369

Abstract

Firm value is an important indicator in assessing corporate performance and sustainability, particularly in the textile and garment industry, which faces dynamic competition and economic pressures. This study aims to analyze the effect of profitability, firm size, and leverage on firm value in textile and garment subsector companies listed on the Bursa Efek Indonesia during the 2021–2024 period. The research employed a quantitative approach using multiple linear regression analysis with SPSS version 29. The population consisted of all textile and garment subsector companies listed on the exchange. Using purposive sampling, 15 companies were selected as the sample. After eliminating outliers, a total of 42 observations were analyzed. The results indicate that profitability, measured by Return on Assets (ROA), has a positive and significant effect on firm value. Firm size, proxied by the natural logarithm of total assets, has a negative and significant effect on firm value. Meanwhile, leverage, measured by the Debt to Equity Ratio (DER), has a positive and significant effect on firm value. Simultaneously, profitability, firm size, and leverage significantly affect firm value in the textile and garment subsector. This study is expected to contribute to the literature on the determinants of firm value and serve as a reference for investors and management in formulating strategies to improve corporate performance and optimize financial structure management.
Pengaruh Rasio Hutang dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Kusumawardini, Anggi Putri; Lestari, Indah; Sukiati, Wiwin; Leviany, Tevi; Handayani, Wuri
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.v7i3.7918

Abstract

This study aims to examine the effect of leverage, measured by the Debt to Asset Ratio (DAR), and firm size on financial performance, proxied by Return on Assets (ROA). The research applies a quantitative method with secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The population consists of 29 construction sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. Using purposive sampling, 10 companies that met the research criteria were selected. Data were analyzed using multiple linear regression with the aid of EViews 12 software. The findings reveal that, partially, leverage (DAR) has no effect on financial performance, whereas firm size has a significant effect. Simultaneously, leverage and firm size significantly influence financial performance by 85%. These results highlight that firm size plays a crucial role in improving profitability, while the impact of leverage requires further contextual consideration.
Literasi Keuangan sebagai Prediktor Perilaku Keuangan Mahasiswa: Tinjauan dari Sisi Kapasitas Pendapatan Sihura, Clara Grace Cintya; Widagdo, Chrisostomus Susmono
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.v7i3.9125

Abstract

This study aims to comprehensively investigate the influence of financial literacy and income on the financial management behavior of college students amidst massive economic digitalization. Employing an explanatory quantitative approach through a survey of 100 respondents , the data analysis procedure was conducted hierarchically, beginning with classical assumption tests to ensure the model’s status as a Best Linear Unbiased Estimator (BLUE), followed by multiple linear regression techniques to measure the strength of the causal relationships between variables. The partial results indicate that financial literacy acts as a dominant predictor with a positive and significant effect, evidenced by a t-statistic value of 8.160 (p < 0.05). This confirms that a deep understanding of basic financial concepts, risk management, and the time value of money serves as a primary determinant of financial discipline. The income variable also shows a significant positive influence with a t-statistic of 2.987 (p < 0.05) , though its role is primarily as an economic facilitator that requires the support of literacy to prevent the "lifestyle creep" phenomenon. Simultaneously, the integration of both variables has a significant impact on student financial behavior, with an F-statistic of 45.32 (p < 0.05) and a coefficient of determination (R2) of 65.2%. The contribution of this research lies in its testing of the interaction model between cognitive capacity and material resources within a dynamic digital financial ecosystem. Theoretically, this study provides a new perspective on financial literacy as a critical mitigation instrument against impulsive consumption risks among college students. Practically, the findings can serve as a basis for higher education institutions in designing financial education programs integrated with financial aid policies.
Peningkatan Kinerja Keuangan UMKM: Peran Literasi Keuangan, Inklusi Keuangan, Teknologi Keuangan Di Era Digital Nilamsari, Meysa Ayu; Widiastuti, Anna
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.v7i3.9139

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting Indonesia’s economic growth. However, many MSME actors still face challenges in financial management, particularly in terms of financial literacy, financial inclusion, and the utilization of financial technology. This study aims to analyze the effects of financial literacy, financial inclusion, and financial technology on the financial performance of wood carving MSMEs in Jepara Regency. The method used is a quantitative approach with a survey conducted on 200 respondents selected using accidental sampling from a population of 5,327 business units. Data were collected through questionnaires and analyzed using SmartPLS 4. The results show that financial literacy has a positive and significant effect on financial performance, with a coefficient value of 0.298 and a significance level of 0.000. Financial inclusion also has a positive and significant effect, with a coefficient value of 0.170 and a significance level of 0.014. Financial technology has a positive and significant effect, with a coefficient value of 0.230 and a significance level of 0.000. An R-square value of 0.255 indicates that these three variables can explain 25.5% of the variation in MSMEs’ financial performance. These results emphasize the importance of improving financial literacy, expanding access to formal financial services, and utilizing digital technology to support the sustainability and competitiveness of MSMEs.
Pengaruh Gaya Hidup, Penggunanan E-wallet, dan Media Sosial Terhadap Perilaku Konsumsi Islami Mahasiswa UNISNU Jepara Susanti, Lusy; Susilo, Edi
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.v7i3.9158

Abstract

This study aims to analyze the influence of lifestyle, e-wallet use, and social media on Islamic consumption behavior of students of Universitas Islam Nahdlatul Ulama (UNISNU) Jepara. This study uses a quantitative approach with 99 respondents of UNISNU Jepara students. Sample determination was carried out through purposive sampling technique. The research data was obtained through the distribution of questionnaires and analyzed using multiple linear regression with the help of the SPSS Statistics 25 software. The results of the study show that partially lifestyle has a significant effect on Islamic consumption behavior. Meanwhile, the use of e-wallets has a negative effect on Islamic consumption behavior. Meanwhile, social media did not show a significant influence on students' Islamic consumption behavior. Simultaneously, these three independent variables have an effect on Islamic consumption behavior, which shows that technology use factors and students' lifestyles have an important role in shaping consumption behavior in accordance with Islamic values. This model was able to explain 28.2% of the variation in Islamic consumption behavior of UNISNU Jepara students, while the remaining 71.8% was influenced by other factors outside of this study. These results confirm that the management of students' lifestyles and the use of technology have an important role in shaping consumption behavior according to Islamic values.
Pengaruh Social Influence, Literasi Keuangan, dan Self Control Terhadap Perilaku Menabung Mahasiswa Safitri, Dyah Ayu; Rafsanjani, Mohamad Arief
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.v7i3.9394

Abstract

The low level of saving behavior among students is an issue that needs to be studied in depth because it can have a major impact on their ability to manage finances and maintain financial stability in the future. The purpose of this study is to analyze the influence of social influence, financial literacy, and self-control on the saving behavior of Economics Education students at Surabaya State University. This study applies a quantitative approach with a convenience sampling method. There were 121 students who participated in this study. Data collection was carried out by distributing questionnaires designed based on indicators for each variable and then analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. The results show that social influence has a positive and significant effect on financial literacy and self-control. Financial literacy and self-control affect saving behavior. Financial literacy mediates the effect of social influence on saving behavior. However, social influence does not have a significant effect on saving behavior, either directly or indirectly through self-control. Based on the above findings, it can be seen that student saving behavior is more influenced by internal factors, such as financial literacy and self-control, than by social environmental influences. These findings also explain the important role of social influence in shaping students' financial literacy and self-control.
Peran Tangible Asset, Capital Expenditure, dan Net Working Capital terhadap Cash Holding Perusahaan Barang Konsumsi di BEI 2020-2022 Dewi Nugraheni; Noer Sasongko
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.v7i3.8516

Abstract

This study aims to determine tangible assets, capital expenditure, and net working capital on cash holding. The method used in this study is a quantitative method. The population in this study is consumer goods companies where sampling uses the purposive sampling method, with a sample size of 183 companies. The data analysis technique uses a multiple linear regression model with the help of SPSS software version 25. The results of this study indicate that tangible assets and capital expenditure do not affect cash holding, while net working capital affects cash holding.

Page 60 of 60 | Total Record : 597

 56   57   58   59   60 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol 7 No 3 (2026): February 2026 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