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Sumatera utara
INDONESIA
EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
ISSN : -     EISSN : 2685869X     DOI : -
Core Subject : Economy,
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
Articles 533 Documents
Hubungan Sistem Pengendalian Internal dan Gaya Kepemimpinan Terhadap Kinerja Karyawan di Swan Keramas Bali Ni Luh Putu Mita Miati; I Nyoman Sutapa; Putu Gede Wisnu Permana Kawisana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1034

Abstract

Employees play an important role in carrying out all company activities in order to grow to maintain the survival of the company. To create reliable human resources requires good management so that employee performance is more optimal. Internal Control and Effective leadership style are needed in a company organization to be able to improve the performance of all employees in achieving the goals set by the company. The research design used in this study is a survey method. The population in this study was all employees at Swan Keramas Villas Bali which amounted to 51 employees. To be able to better generalize then the sample in this study uses saturated samples. From the results of the study, the results of the Internal Control System have a positive effect on employee performance and leadership style has a positive effect on employee performance. In this study has a value of R Square of 0.696 then, for further research it is recommended to multiply the sample and add some variables
Pengaruh Kualitas Pelayanan, Citra Merek, dan Persepsi Nilai Terhadap Loyalitas Konsumen Pisang King Rengat Kurnia Dewi; Airine Yulianda
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1038

Abstract

Customer loyalty is a customer who not only repurchases an item and service but also has a positive commitment and attitude towards a service company, for example by recommending others to buy or use the service. Service quality is an effort to fulfill the needs and desires of consumers based on what is expected by consumers. Brand image is a representation of the overall perception of the brand which is formed from the information and experience of the brand. Value perception is a consumer assessment that is carried out by comparing the benefits / benefits that will be received with the sacrifices incurred for a product. So this perception of value has an impact on consumers deciding to buy or use a product or service. This research is a quantitative descriptive study with the sample in this study being the consumers of Banana King Rengat. This study aims to determine and analyze the effect of service quality, brand image and perceived value on consumer loyalty. Questionnaires and interviews were conducted to obtain primary data and some additional data were used as primary data. The research findings indicate that service quality, brand image and perceived value have a positive influence on consumer loyalty to Pisang King Rengat
Hubungan Profitabilitas terhadap Pembayaran Zakat Bank Umum Syariah di Indonesia Dwi Santosa Pambudi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1042

Abstract

The social function of Islamic banks is in accordance with the company's compliance with paying zakat. However, the amount of corporate zakat payments by Islamic banks is strongly influenced by the level of profitability. Therefore, the purpose of this study is to investigate the relationship between profitability and zakat payment for Islamic banks. The population of this study includes all Islamic Commercial Banks totaling 14 units. The sampling technique used purposive sampling method. Profitability variables are seen from the ratio of ROA and zakat payments are seen from company zakat with multiple linear regression analysis. The research findings show that the level of profitability represented by ROA has a negative relationship to the zakat paid by Islamic commercial banks
Pengaruh Disiplin Kerja dan Lingkungan Kerja Terhadap Kinerja Pegawai di Dinas Ketenagakerjaan Kota Lubuklinggau Hardi Mulyono; Irma Idayanti; Maya Sandra Pertiwi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1046

Abstract

The problem in this study is the effect of work discipline and work environment on the performance of employees at the Lubuklinggau City Manpower Department. This research methodology uses quantitative research and descriptive research design. By using data collection techniques: interviews (Interview), Observation, Documentation, and Questionnaires. The population in this study were 35 respondents. Simple linear regression test results found that partially in the first hypothesis (H1) there was an influence of work discipline on employee performance with the equation Y = 36,293 + 0.827, the correlation coefficient (R) being = 0.562, the T test obtained t value = 3.901> t table 1,692 and Sig. 0,000 <0.05 then Ho is rejected and Ha is accepted. The second hypothesis (H2) There is an influence of the work environment on employee performance with the equation Y = 47,937 + 0454, the correlation coefficient (R) being = 0.561, the T test obtained tcount = 3.892> t table 1.692 and Sig 0.000 <0.05 then Ho rejected and Ha accepted. And for the results of multiple linear regression testing shows that simultaneously in the third hypothesis (H3) there is an influence of work discipline and work environment on employee performance with the equation Y = 13,181 + 0.670 + 0.368, the coefficient of determination with the value of R square (R2) = 0.510 , obtained F Test with a value of F count 16.668> F table 3.29 and Sig 0.000 <0.05. Then Ho is rejected and Ha is accepted.
Pengaruh Disiplin Kerja dan Komunikasi Terhadap Kinerja Pegawai di Dinas Pemberdayaan Masyarakat Desa (PMD) Kabupaten Musi Rawas Utara Yulfa Rabeta; Rudi Azhar; Yuli Efriyanti
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1055

Abstract

The purpose of this study was to determine the effect of work discipline and communication on employee performance at the Village Community Empowerment Service (PMD) of North Musi Rawas Regency. The population and research sample amounted to 34 people. Methods of data analysis using quantitative analysis. The results showed that work discipline had an effect on employee performance. While the t-test explained that the discipline variable (X1) on performance showed the value of tcount = 7.517, which was greater than the ttable value of 1.692 with a significant level = 0.000 < (a) 0.05, this indicates Ha is accepted. and partially discipline variable has a significant influence on performance. Communication on Employee Performance The results of the t-test of the communication variable (X2) on performance show the value of tcount = 7.756 Greater than the value of ttable 1.692 with a significant level = 0.000 < (a) 0.05, this shows Ha is accepted and partially the communication variable has an influence significant to performance. Based on the recapitulation of multiple linear regression test results, it was found that the Fcount value obtained was 52.720 > Ftable = 3.28 and the simultaneous significance level of sig F was 0.000. This shows that together (simultaneously) the independent variables of research (discipline and communication) have a significant effect on the dependent variable (performance).
Kepercayaan Konsumen Memediasi Omnichannel Integration Quality Pada Niat Pembelian Kembali di PT Pegadaian (Persero) Medan Britto E Simatupang; Romindo Megawati Pasaribu; Agus Simanjuntak; Herry D.S Pasaribu; Vinsensius Matondang
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1057

Abstract

Companies that are able to provide integrated services will increase interactions with companies with the aim of creating a consistent product experience for consumers. This is referred to as the channel method omnichannel marketing which integrates digital services (application usage) with physical (in-store) to consumers to have experience and convenience in transacting with the company. This study aims to provide empirical evidence regarding the configuration of service channels and integrated interactions on the repurchase intention of PT Pegadaian Branch Madya Medan's service products. Furthermore, the trust variable is used as a mediating variable to increase consumers' desire to repurchase. By using the technique purposive sampling used criteria in taking research samples; obtained as many as 103 valid responses through random data collection to respondents using google forms. Analysis Structural Equation Modeling (SEM) used to test the measurement and structural models through Smart-PLS 3.0. The results of this study indicate that (1) the variable configuration of the service channel and integrated channel has a significant effect on trust; (2) service channel configuration has a significant effect on repurchase intention, (3) but the integrated interaction variable has no significant effect on repurchase intention. Meanwhile, (4) the trust variable significantly mediates the service channel configuration variable and the integrated interaction on repurchase intention. Empirical and theoretical contributions are discussed in the discussion of this research
Analisis Faktor Yang Mempengaruhi Likuiditas Pada Perusahaan Asusransi yang Terdaftar di Bursa Efek Indonesia Jusmarni Jusmarni; Asepma Hygi Prihastuti
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1063

Abstract

This study aims to examine the effect of Debt Ratio, Cash Flow Ratio, Capital Turnover Ratio on liquidity in general insurance companies listed on the Indonesia Stock Exchange 2017-2019. In recent years, the financial industry, especially the Indonesian insurance sector, has been faced with a number of problems that have caused insurance companies to experience problems in terms of liquidity and insolvency. Based on purposive sampling, the number of samples used in the study were 14 companies from 42 observation companies. Hypothesis testing using multiple linear regression. The results showed that the Debt Ratio and Capital Turnover Ratio had no effect on the company's liquidity. While the Cash Flow Ratio has an influence on the Liquidity of Insurance Companies listed on the Indonesia Stock Exchange
Hubungan Pembiayaan Bagi Hasil Terhadap Profitabilitas Perbankan Syariah di Indonesia Priyono Puji Prasetyo
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1065

Abstract

Islamic banks have the function of providing financing services to debtors, including types of profit sharing and buying and selling financing. This financing is expected to influence the level of profitability of Islamic banks. Therefore, this study aims to investigate the relationship between profit sharing and selling financing on the profitability of Islamic banks in Indonesia. The population of this study includes all Islamic banks. At the same time, the research sample uses a purposive sampling design with a choice of 14 Islamic Commercial Banks (BUS). Profit-sharing financing is represented by mudharabah and musyarakah products, while buying and selling is represented by murabahah, salam, and istishna products. The data used in this study is the aggregated financial statements of BUS for the 2015-2019 period with panel data analysis test tools. The research findings show that murabahah and istishna' financing affect the probability of ROE. Meanwhile, mudharabah and musyarakah financing partially affect the probability of ROA. The simultaneous test of debt and equity-based financing affect ROE profitability. Recommendations in the subsequent research to increase the number of years of research observations to get a more comprehensive picture
Skills Based Competency dan Daya Saing Praktisi Akuntansi Pada Emerging Market Asean Sanusi Gazali Pane; Saparuddin Siregar
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1067

Abstract

The competency framework is needed by accounting practitioners in organizations to carry out their roles effectively. Moreover, in the context of economic integration and labor mobility between regional countries, the role of accounting practitioners is one of the eight professions affected by professional competition. The purpose of this study was to measure the level of competence of accounting practitioners by using a competency assessment method that refers to technical and non-technical assessments through collecting relevant evidence on accounting work. The results of this study indicate that during the 2018-2020 testing period, 83.01 failed to meet the competency level. Meanwhile, 16.01 percent have competency standards in accounting technician qualifications and professional clusters. The implication of this finding illustrates that the level of difficulty of labor market accessibility in the domestic and regional arena will increase and the resulting competitiveness will be lower. Controlled and relevant improvisation, especially in the world of education by directing a curriculum based on the competency framework paradigm. This concept is at least in line with the government's commitment to create superior human resources for Indonesia to grow and be more advanced.
Kinerja Keuangan Perbankan Syariah: Tinjauan Dari Intellectual Capital Pada BNI Syariah Hastuti Olivia; Gadis Arniyati Athar; Tia Andrianti Nasution; Syahrijal Hidayat
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1068

Abstract

This study aims to analyze the effect of intellectual capital (IC) on financial performance at Bank Negara Indonesia (BNI) Syariah. The hypothesis in this study was tested using the variant-based Structural Equation Modeling (SEM) method or Partial Least Square (PLS) involving several variables of intellectual capital (IC) modified for Islamic banking such as iB-VACA, iB-VAHU, iB-STVA. The results showed that iB-VAIC and iB-VACA) had an effect on financial performance. Meanwhile, iB-VAHU has no effect on financial performance, and iB-STVA has a negative effect on financial performance

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